The evolving schedule M-3: A new era of corporate show and tell?

National Tax Journal

Volumn 57, Issue 3, 2004, Pages 757-769

  Boynton, Charles ^a   Mills, Lillian ^b  

^a United States Department of the Treasury   (United States)

^b UNIVERSITY OF ARIZONA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 9544255682     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2004.3.14     Document Type: Conference Paper

References (16)

1. Boynton, Charles, Paul Dobbins, Portia DeFilippes, and Michael Cooper. "Consolidation Issues in SOI 1997 Form 1120 Book Data Compared to Matched COMPUSTAT Data." Unpublished Working Paper. Washington, D.C.: Office of Tax Analysis, U.S. Department of the Treasury, May, 2002.
2. Boynton, Charles, Portia DeFilippes, Petro Lisowsky, and Lillian Mills. "Consolidation Anomalies in Form 1120 Corporate Tax Return Data." Tax Notes 104 No. 4 (July 26, 2004): 405-17.
3. Canellos, Peter, and Edward Kleinbard. "Disclosing Book-Tax Differences." Tax Notes 96 (August 12, 2002): 999.
4. Hanlon, Michelle. "What Can We Infer About a Firm's Taxable Income from its Financial Statements?" National Tax Journal 56 No. 4 (December, 2003): 831-63.
5. Joint Committee on Taxation. Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues, and Policy Recommendations. JCS-3-03. Washington, D.C.: Government Printing Office, 2003.
6. McGill, Gary, and Edmund Outslay. "Did Enron Pay Taxes?: Using Accounting Information to Decipher Tax Status." Tax Notes 96 No. 8 (August 19, 2002): 1125-36.
7. McGill, Gary, and Edmund Outslay. "Lost in Translation: Detecting Tax Shelter Activity in Financial Statements." National Tax Journal 57 No. 3 (September, 2004): 739-56.
8. Mills, Lillian, Kaye Newberry, and William B. Trautman. "Trends in Book-Tax Income and Balance Sheet Differences." Tax Notes 96 No. 8 (August 19, 2002): 1109-24.
9. Mills, Lillian, and Kaye Newberry. "Evidence of Off-Balance-Sheet Financing from Book-Tax Differences." University of Arizona Working Paper. Tuscon, AZ: University of Arizona, April, 2004.
10. Mills, Lillian, and George Plesko. "Bridging the Gap: A Proposal for More Informative Reconciling of Book and Tax Income." National Tax Journal 56 No. 4 (December, 2003): 865-93.
11. Murray, Alan. "Inflated Profits in Corporate Books is Half the Story." The Wall Street Journal (July 2, 2002).
12. Phillips, John D. "Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives." The Accounting Review 78 No. 3 (July, 2003) 847-75.
13. Plesko, George. "Reconciling Corporate Book and Tax Net Income, Tax Years 1996-1998." SOI Bulletin 21 No. 4 (Spring, 2002): 1-16.
14. Plesko, George. "An Evaluation of Alternative Measures of Corporate Tax Rates." Journal of Accounting and Economics 35 No. 2 (2003): 201-26.
15. Plesko, George. "Corporate Tax Avoidance and the Properties of Corporate Earrings." National Tax Journal 57 No. 3 (September, 2004): 729-38.
16. U. S. Department of the Treasury. The Problem of Corporate Tax Shelters: Discussion, Analysis and Legislative Proposals. Washington, D.C.: Government Printing Office, July, 1999.