San Diego Law Review
Volume 33, Issue 4 (1996)
Editorial Board
Articles
From Income to Consumption Tax: Some International Implications
Reuven S. Avi-Yonah
Untangling Tax Reforms: Simple Taxes, Complex Choices
Alice G. Abreu
The Distributional Effects of Fundamental Tax Revisions
Jane G. Gravelle
Federal Tax Restructuring and State and Local Governments: An Introduction to the Issues and the Literature
Michael Mazerov, Dan R. Bucks, and Mulitstate Tax Commission
Evaluating the Consumption Tax Proposals: Changes in the Taxation of Interspousal Transactions, Use of Trusts, and Revising the Meaning of "Tax Planning"
Lester B. Snyder and Roger J. Higgins
Tax Reform and Corporate Acquisitions
Peter L. Faber
"Complete" Accrual Taxation
Fred B. Brown