An accessions tax : a study of the desirability and feasibility of replacing the United Kingdom estate duty by a cumulative tax on recipients of gifts and inheritances

Author(s)

    • Sandford, C. T. (Cedric Thomas)
    • Willis, J. R. M.
    • Ironside, D. J. (Donald James)

Bibliographic Information

An accessions tax : a study of the desirability and feasibility of replacing the United Kingdom estate duty by a cumulative tax on recipients of gifts and inheritances

[by] C. T. Sandford, J. R. M. Willis, D. J. Ironside ; with an appendix by D. E. Bailey and C. A. del Tufo

(Publication, no. 7)

Institute for Fiscal Studies, 1973

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Includes bibliographical references

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