Lost in Translation: Detecting Tax Shelter Activity in Financial Statements
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DOI: 10.17310/ntj.2004.3.13
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- Lenter, David & Slemrod, Joel & Shackelford, Douglas A., 2003. "Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(4), pages 803-830, December.
- Boynton, Charles & Mills, Lillian, 2004. "The Evolving Schedule M–3: A New Era of Corporate Show and Tell?," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(3), pages 757-772, September.
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