Open AccessOne Flesh, Two Taxpayers: A New Approach to Marriage and Wealth Transfer Taxation
Author(s) -
Bridget J. Crawford
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2004.1008
Subject(s) - spouse , estate tax , taxpayer , estate , gift tax , labour economics , income tax , economics , estate planning , valuation (finance) , wife , indirect tax , tax reform , business , public economics , finance , law , political science , macroeconomics