What CPAs Can Tell Clients About Tax ReformJournal of Accountancy (1995)
AbstractPart of a special report on tax reform. Although some of the tax reform proposals offer enough information to recompute current tax liabilities, this alone is not sufficient to evaluate them. Most plans call for replacing the current federal income tax system with a consumption-based tax. An evaluation of such a tax requires a different focus and careful study by both practitioners and clients. An overview of the proposals and factors clients should consider when reviewing them is presented.
Publication DateNovember, 1995
Citation InformationAnnette M. Nellen. "What CPAs Can Tell Clients About Tax Reform" Journal of Accountancy Vol. 180 (1995)
Available at: http://works.bepress.com/annette_nellen/36/