This paper examines the shifting focus of the transfer tax system from the perspectives of the articulated primary purpose for the taxes and the appropriate unit of taxation given that purpose. The historical progression shows that as a sense of purpose became less clear, the unit of taxation similarly became less focused.
"Individual, Couple or Family? The Unit of Taxation For Transfer Tax Purposes: A Shifting Focus,"
Akron Law Review: Vol. 17
, Article 2.
Available at: https://ideaexchange.uakron.edu/akronlawreview/vol17/iss4/2