"The Reasons for a Consumption Tax and the Tax Treatment of Gifts and B" by Lawrence A. Zelenak

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The Reasons for a Consumption Tax and the Tax Treatment of Gifts and Bequests

Lawrence A. Zelenak, Duke Law SchoolFollow

Document Type

Article

Publication Date

1995

Citation

Lawrence A. Zelenak, The Reasons for a Consumption Tax and the Tax Treatment of Gifts and Bequests, 51 Tax Law Review 601-614 (1995)

Included in

COinS

Available at: https://scholarship.law.duke.edu/faculty_scholarship/588