Charles Boynton

U.S. Department of Treasury - Office of Tax Analysis (OTA)

Stanley S. Surrey Senior Research Fellow

1500 Pennsylvania Ave. NW

Washington, DC 20220

United States

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

1.

A First Look at 2005 Schedule M-3 Corporate Reporting

Tax Notes, Vol. 121, No. 5, 2008
Posted: 01 Nov 2008
Charles Boynton, Portia DeFilippes and Ellen Legel
U.S. Department of Treasury - Office of Tax Analysis (OTA), U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Internal Revenue Service - Statistics of Income Division

Abstract:

2.

E-File, Enterprise Structures, and Tax Compliance Risk Assessment

Tax Notes, Vol. 120, No. 11, 2008
Posted: 15 Sep 2008
Charles Boynton, Petro Lisowsky and William B. Trautman
U.S. Department of Treasury - Office of Tax Analysis (OTA), University of Illinois at Urbana-Champaign - Department of Accountancy and Internal Revenue Service - LMSB Research East

Abstract:

3.

A First Look at 2004 Schedule M-3: Reporting By Large Corporations

Tax Notes, Vol. 112, No. 11, September 11, 2006
Posted: 07 Sep 2006
Charles Boynton, Portia DeFilippes and Ellen Legel
U.S. Department of Treasury - Office of Tax Analysis (OTA), U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Internal Revenue Service - Statistics of Income Division

Abstract:

4.

Distribution of Schedule M-1 Corporate Book-Tax DIfference Data 1990-2003 for Three Large-Size and Three Industry Groups

Tax Notes, Vol. 111, No. 2, April 10, 2006
Posted: 07 Apr 2006
Charles Boynton, Portia DeFilippes and Ellen Legel
U.S. Department of Treasury - Office of Tax Analysis (OTA), U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Internal Revenue Service - Statistics of Income Division

Abstract:

5.

Prelude to Schedule M-3: Schedule M-1 Corporate Book-Tax Difference Data 1990-2003

Tax Notes, Vol. 109, No. 12, December 19, 2005
Posted: 16 Dec 2005
Charles Boynton, Portia DeFilippes and Ellen Legel
U.S. Department of Treasury - Office of Tax Analysis (OTA), U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Internal Revenue Service - Statistics of Income Division

Abstract:

6.

Consolidation Anomalies in Form 1120 Corporate Tax Return Data

Tax Notes, Vol. 104, No. 4, July 26, 2004
Posted: 24 Jul 2004
U.S. Department of Treasury - Office of Tax Analysis (OTA), U.S. Department of the Treasury, Office of Tax Analysis (OTA), University of Illinois at Urbana-Champaign - Department of Accountancy and University of Texas at Austin - McCombs School of Business

Abstract: