Lost in Translation: Detecting Tax Shelter Activity in Financial Statements

descriptionPublicationkeyboard_double_arrow_right Article 01 Sep 2004 English Publisher:University of Chicago PressJournal:National Tax Journal, volume 57, pages 739-756 (issn: 0028-0283, eissn: 1944-7477,

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Authors: McGill, Gary A.; Outslay, Edmund;

doi: 10.17310/ntj.2004.3.13

Lost in Translation: Detecting Tax Shelter Activity in Financial Statements

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Abstract

Whether financial statements of public U.S. corporations provide sufficient information to the public to determine a corporation's tax payment to the U.S. Treasury and its involvement in "tax shelt...

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