Abstract The purpose of this article is to assess and reflect upon the academic revolution in tax accounting. The authors believe that the void in the number of graduate tax accounting programs and students has been eliminated. Unfortunately, due to the rapid growth in the number of graduate tax accounting programs, some students and programs appear to be of dubious quality. It is for that reason that accreditation of graduate tax programs may bear examination in the 1980's. Additionally, a void still exists in the availability of qualified PhD's in taxation. Hopefully this void can be filled in the 1980's. In any event, the authors believe that the strength and stature of the Type I academic programs will flourish in the 1980's and start contributing to the formulation of laws and policies on taxation through increased tax research. In May 1978, a Touche Ross & Co. graduate tax symposium was held on the campus of Virginia Polytechnic Institute and State University. It was at this symposium that the authors revealed their research study, "Graduate Tax Programs: An Academic Continuum." This continuum reveals the existence of two distinct types of programs labeled Type I, Academic, and Type II, Professional.
Broden et al. (Fri,) studied this question.