Article Title
Income and transfer tax integration: Historic policy links for wealth transfer tax restructuring
Publication Date
Spring 1989
Abstract
The proposals listed herein are an outgrowth of recent study by this author and Ms. Sharon K. Brougham, M.T., C.P. A., who is a doctoral accounting student at the University of Colorado at Boulder. The scope of this article does not allow for full elaboration so only key highlights of the study are listed. The overall intent is to update prior discussions on estate-income tax unification and to foster further debate as to the efficacy of retaining the present dual-track system of taxation on individuals. It is not, however, intended to be the finite blueprint of tax reform. The full study is scheduled to be published in the Akron Tax Law Journal along with the A.B.A. Report.
Recommended Citation
Gac, Edward J. and Brougham, Sharon K.
(1989)
"Income and transfer tax integration: Historic policy links for wealth transfer tax restructuring,"
Accounting Historians Notebook: Vol. 12
:
No.
1
, Article 16.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol12/iss1/16