Florida Tax Review
- STABILIZING "PILLAR ONE": CORPORATE PROFIT REALLOCATION IN AN UNCERTAIN ENVIRONMENT.
- COMBINING AN ENTITY-LEVEL CONSUMPTION TAX, IMPROVED SALES FACTOR APPORTIONMENT, AND A TAX ON A FEDERAL WINDFALL (THE QBI DEDUCTION).(Expanding State Fiscal Capacity, part 1 )(Qualified Business Income)
- PHANTOM TAX LOOPHOLES.
- DESIGNING THE TAX TREATMENT OF LITIGATION-RELATED COSTS.
- TREATY OVERRIDE: THE FALSE CONFLICT BETWEEN WHITNEY AND COOK.
- THE CONSTITUTIONALITY OF THE TAXATION CONSEQUENCES FOR RENOUNCING U.S. CITIZENSHIP.
- Ethics and Practice of Knowledge Integrity in Communicating Health and Medical Research.
- REFORMING BUSINESS TAXATION BY INTRODUCING A RESIDENT OWNER-BASED BUSINESS INCOME TAX (ROBIT).
- A HITCHHIKER'S GUIDE TO COMPARATIVE TAX SCHOLARSHIP.
- TAXING INTERSTATE REMOTE WORKERS AFTER NEW HAMPSHIRE V. MASSACHUSETTS: THE CURRENT STATUS OF THE DEBATE.(US Supreme Court hearing denied)
- THE IMPACT OF THE 2017 ACT'S TAX RATE CHANGES ON CHOICE OF ENTITY.
- EXECUTIVE PAY CLAWBACKS AND THEIR TAXATION.
- HAVE YOUR CAKE AND EAT IT TOO, USING APPORTIONMENT TO PRESERVE CONGRESS'S TAX POWER.(Moore, Loper Bright, Corner Post and the Future of the Federal Tax System)
- FATCA, CRS, AND THE WRONG CHOICE OF WHO TO REGULATE.
- Redemption! Valuing Closely Held Companies After Connelly.
- TAXING INCOME WHERE VALUE IS CREATED.
- THE RIGHT AND THE GOOD: TAXING RIGHTS, VALUE CREATION, AND THE RHETORIC OF INTERNATIONAL TAXATION.
- WHY ATLAS HASN'T SHRUGGED: REVIEW ESSAY.
- A Logic for Statutes.
- CAN ANYONE BE TRUSTED TO ENFORCE NATIONAL TREATMENT DISCIPLINES WITH RESPECT TO TAX MEASURES?
- Are Nonprofit Tax Exemptions and Deductions "Federal Financial Assistance"? Should They Be?
- TOO MUCH SALT? THE NUANCED IMPACT OF THE STATE AND LOCAL TAX DEDUCTION CAP ON PASS-THROUGH BUSINESS TAXPAYERS.
- BUSINESS-ENTITY CHARITABLE WORKAROUNDS.
- THE MISCONSTRUCTION OF THE DEDUCTIONS FOR BUSINESS AND PERSONAL CASUALTY LOSSES.
- UNBUNDLING SOCIAL SECURITY FROM THE PAYROLL TAX.
- TAXATION AND THE CROSS-BORDER TRADE IN SERVICES: RETHINKING NON-DISCRIMINATION OBLIGATIONS.
- A TAX PROFESSOR'S GUIDE TO FORMATIVE ASSESSMENT.
- TAXING INCOME WHERE VALUE IS CREATED.
- REWARDING HONEST TAXPAYERS: AN EXPERIMENTAL ASSESSMENT.
- CARBON TAX SHIFTS AND THE REVENUE-NEUTRALITY DILEMMA.
- THE IMPACT OF SEC V. JARKESY ON CIVIL TAX FRAUD PENALTIES.
- GOTAXME: CROWDFUNDING AND GIFTS.
- ETHICAL ATTITUDES TOWARD TAXES IN THE U.S.: CHANGES OVER 20 YEARS AND DEMOGRAPHIC DIFFERENCES.
- Pillar Two: Much Ado About Next to Nothing?(minimum income tax for multinational corporations)
- DUPLICATIVE TAXATION AMONG THE STATES: A PROBLEM NOT WORTH SOLVING?
- TAX AND CROSS-COLLATERALIZED NONRECOURSE LIABILITY.
- CLOUDY WITH A CHANCE OF TAXATION.
- ENDOWMENT TAXATION AND EQUALITY OF RESOURCES.
- WHY ATLAS HASN'T SHRUGGED: REVIEW ESSAY.
- TAX WITHOUT LAW.
- THE MAKING OF INTERNATIONAL TAX LAW: EMPIRICAL EVIDENCE FROM TAX TREATIES TEXT.
- DESIGNING AVIATION TAXES WITHIN THE EU - CHARTERING ONGOING CHALLENGES AND PROPOSING FUTURE SOLUTIONS.
- GUARANTEED WEALTH? A NEW WAY OF THINKING ABOUT THE GIFT TAX TREATMENT OF LOAN GUARANTEES.
- MEASURING THE EFFECT OF SOCIAL BACKGROUND ON JUDICIAL DECISION-MAKING IN TAX CASES.
- THE ROLE AND FUNCTION OF TAXATION FOR SUSTAINABLE ECONOMIC RECOVERY POST-COVID-19.
- INTERNATIONAL TAX POLICY: BETWEEN COMPETITION AND COOPERATION?
- A Logic for Statutes.
- FAIR AND SUSTAINABLE TAXATION - FROM A EUROPEAN HORIZON.
- The Right Tax at the Right Time.
- Time Value of Money (One More Time).
- TAX CREDITS FOR THE WORKING POOR: A CALL FOR REFORM.
- THE ASSOCIATION BETWEEN FAIRNESS AND JUDICIAL DECISION-MAKING: EVIDENCE FROM TAX LAW.
- THE TAX TRENCH DEEPENS.(Moore, Loper Bright, Corner Post and the Future of the Federal Tax System)
- SHAM on You: Too GOOD TO BE TRUE.
- Harm Reduction as Pedagogical Praxis: Confronting Capitalism in the University Classroom.
- The Case Against BEPS: Lessons for Tax Coordination.(base erosion and profit shifting)
- GIVING CREDITS WHERE CREDITS ARE (ARGUABLY) DUE: A HALF CENTURY'S EVOLUTION IN THE DESIGN OF PERSONAL TAX EXPENDITURES.
- The Global Market for Tax and Legal Rules.
- GAMING THE ENDOWMENT TAX.
- ENDOWMENT TAXATION AND EQUALITY OF RESOURCES.
- DON'T BLAME IT ON WTO LAW: AN ANALYSIS OF THE ALLEGED WTO LAW INCOMPATIBILITY OF DESTINATION-BASED TAXES.
- CLOUDY WITH A CHANCE OF TAXATION.
- REASSESSING CORPORATE PHILANTHROPY FROM A TAX PERSPECTIVE.
- TAX REGULATIONS IN A LOPER BRIGHT LIGHT.(Moore, Loper Bright, Corner Post and the Future of the Federal Tax System)
- THE TAXATION OF TREASURY INFLATION PROTECTED SECURITIES: ARE THEY TAX-DISADVANTAGED?
- CAPITALIZING CARBON: THE TAXATION OF CARBON CREDITS IN VOLUNTARY CARBON MARKETS.
- A TAX PROFESSOR'S GUIDE TO FORMATIVE ASSESSMENT.
- CONTRIBUTION AND DISTRIBUTION FLEXIBILITY AND TAX PASS-THROUGH ENTITIES.
- BASEBALL ARBITRATION TO RESOLVE INTERNATIONAL LAW DISPUTES: HIT OR MISS?
- TAXING LITIGATION: FEDERAL TAX CONCERNS OF PERSONAL INJURY PLAINTIFFS AND THEIR LAWYERS.
- DESIGNING THE TAX TREATMENT OF LITIGATION-RELATED COSTS.
- Shaping a Participatory Health Communication Pedagogy with UX and Patient-Agency.(user-experience)
- CARBON TAX SHIFTS AND THE REVENUE-NEUTRALITY DILEMMA.
- THE ROLE OF MARRIAGE IN THE INTERNAL REVENUE CODE.
- INTERNATIONAL TAX POLICY: BETWEEN COMPETITION AND COOPERATION?
- THE GUARDIANS OF THE NEW INTERNAL REVENUE CODE.
- THE RISE OF LAW AND THE FALL OF CIRCULAR 230: TAX LAWYER PROFESSIONAL STANDARDS, 1985-2015.
- BINDING CONSTITUTIONAL HISTORY: REVERSE POLLOCK AND END FATAL APPORTIONMENT.
- MEASURING THE EFFECT OF SOCIAL BACKGROUND ON JUDICIAL DECISION-MAKING IN TAX CASES.
- DON'T BLAME IT ON WTO LAW: AN ANALYSIS OF THE ALLEGED WTO LAW INCOMPATIBILITY OF DESTINATION-BASED TAXES.
- ESG AND THE DEMAND FOR STATE TAX INCENTIVES.(environmental, social, and governance)
- TAXATION AND THE CROSS-BORDER TRADE IN SERVICES: RETHINKING NON-DISCRIMINATION OBLIGATIONS.
- REGULATION AND DISHONEST BEHAVIOR: HOW CONTROLLING REGULATORY MECHANISMS PROMPT DISHONESTY IN TAX CONSULTING.
- SAVING THE PLANET BY CUTTING CORPORATE TAXES: A COMPARATIVE CASE STUDY ANALYSIS.
- DESIGNING NONRECOGNITION RULES UNDER THE INTERNAL REVENUE CODE.
- EXPLOITING THE MEDICARE TAX LOOPHOLE.
- THE APPROPRIATE ROLES FOR EQUITY AND EFFICIENCY IN A PROGRESSIVE INDIVIDUAL INCOME TAX.
- ECONOMIC ANALYSIS OF TAX LAW FROM A SUSTAINABILITY PERSPECTIVE.
- TEACHING ALGORITHMS AND ALGORITHMS FOR TEACHING.
- (Anti)Poverty Measures Exposed.
- MAKING TAX POLICY GREAT AGAIN: AMERICA, YOU'VE BEEN TRUMPED.
- FOREWORD.(Moore, Loper Bright, Corner Post and the Future of the Federal Tax System)
- SERENITY NOW! THE (NOT SO) INCLUSIVE FRAMEWORK AND THE MULTILATERAL INSTRUMENT.
- CONTRIBUTION AND DISTRIBUTION FLEXIBILITY AND TAX PASS-THROUGH ENTITIES.
- COSMOPOLITAN RIGHTS, GLOBAL TAX JUSTICE, AND THE MORALITY OF COOPERATION.
- CITIZENSHIP TAXATION, GLOBALIZATION AND INEQUALITY.
- REASONABLE TAX RULES: ADVANCING PROCESS VALUES WITH REMEDIAL RESTRAINT.
- FULL TAXATION: THE SINGLE TAX EMPEROR'S NEW CLOTHES.
- THE MISCONSTRUCTION OF THE DEDUCTIONS FOR BUSINESS AND PERSONAL CASUALTY LOSSES.
- The Right Tax at the Right Time.
- EXPLOITING THE MEDICARE TAX LOOPHOLE.
- REWARDING HONEST TAXPAYERS: AN EXPERIMENTAL ASSESSMENT.
- TARGETING RISK LOVERS? TAXATION OF PRIVATE PENSION SAVINGS, RISK PREFERENCES, AND GENDER.
- BASEBALL ARBITRATION TO RESOLVE INTERNATIONAL LAW DISPUTES: HIT OR MISS?
- TAXING LITIGATION: FEDERAL TAX CONCERNS OF PERSONAL INJURY PLAINTIFFS AND THEIR LAWYERS.
- CRISIS-DRIVEN TAX LAW: THE CASE OF SECTION 382.
- STABILIZING "PILLAR ONE": CORPORATE PROFIT REALLOCATION IN AN UNCERTAIN ENVIRONMENT.
- SAFEGUARDING TAXPAYER DATA.
- GLOBAL TAX HUBS.
- Hidden in Plain Sight: IRS Publications and a New Path to Tax Reform.
- THE IMPACT OF THE 2017 ACT'S TAX RATE CHANGES ON CHOICE OF ENTITY.
- COMBINING LIMITED LIABILITY AND TRANSPARENT TAXATION: LESSONS FROM THE CONVERGENT EVOLUTION OF GMBH & CO. KGS, S CORPORATIONS, LLCS, AND OTHER FUNCTIONALLY EQUIVALENT ENTITIES.
- The Case Against BEPS: Lessons for Tax Coordination.
- COMBINING AN ENTITY-LEVEL CONSUMPTION TAX, IMPROVED SALES FACTOR APPORTIONMENT, AND A TAX ON A FEDERAL WINDFALL (THE QBI DEDUCTION).
- TOWARDS AN UNDERSTANDING OF TAX COMPLEXITY.
- THE CHILLING EFFECT OF SFFA V. UNC/HARVARD ON RACE-BASED AFFIRMATION BY TAX-EXEMPT CHARITIES.
- Taxing Royalties Where Value Is Created: Is a Redraft of the OECD Model Tax Convention Necessary?
- LOST IN TRANSLATION: EXCESS RETURNS AND THE SEARCH FOR SUBSTANTIAL ACTIVITIES.
- DO TAX JUDGES FAVOR THE TAX AUTHORITY?(Israel)
- SAFE HARBOR REGIMES IN TRANSFER PRICING-AN AFRICAN PERSPECTIVE.
- SHAM on You: Too GOOD TO BE TRUE.
- CAN ANYONE BE TRUSTED TO ENFORCE NATIONAL TREATMENT DISCIPLINES WITH RESPECT TO TAX MEASURES?
- CAPITAL, AN ELUSIVE TAX OBJECT AND IMPEDIMENT TO SUSTAINABLE TAXATION.
- TAXATION AT A DISTANCE.(Webber v. Commissioner)(Wyly, In re)
- The Mother of All Tax Shelters.(retirement savings)
- MOORE QUESTIONS, SOME ANSWERS: FIXING THE PERSONAL TAX SYSTEM DESPITE CONSTITUTIONAL CONSTRAINTS.(Moore, Loper Bright, Corner Post and the Future of the Federal Tax System)
- APPLYING SUSTAINABILITY TO TAX.
- REVISITING FEDERAL TAX TREATMENT OF STATES, POLITICAL SUBDIVISIONS, AND THEIR AFFILIATES.
- FORKING BELIEF IN CRYPTOCURRENCY: A TAX NON-REALIZATION EVENT.
- VOTING RIGHTS COMPARED TO INCOME TAXATION AND WELFARE BENEFITS THROUGH THE SWEDISH LENS.
- CONTAINING THE BLAST RADIUS: CAN CONGRESS SAVE THE CODE FROM REALIZATION?(Moore, Loper Bright, Corner Post and the Future of the Federal Tax System)
- REVIVING THE VALUE CREATION PRINCIPLE IN INTERNATIONAL TAXATION.
- TAXATION IN SUPPORT OF EQUALITY: THE SWEDISH RUT DEDUCTION AND THE CIRCULAR ECONOMY.
- SUSTAINABLE TAX POLICY THROUGH THE LENS OF INTERGENERATIONAL JUSTICE.
- Hidden in Plain Sight: IRS Publications and a New Path to Tax Reform.
- DEMOCRACY AVOIDANCE IN TAX LAWMAKING.
- COMBINING LIMITED LIABILITY AND TRANSPARENT TAXATION: LESSONS FROM THE CONVERGENT EVOLUTION OF GMBH & CO. KGS, S CORPORATIONS, LLCS, AND OTHER FUNCTIONALLY EQUIVALENT ENTITIES.
- CRISIS-DRIVEN TAX LAW: THE CASE OF SECTION 382.(Internal Revenue Code)
- THE EXECUTIVE COMPENSATION THREAT TO RETIREMENT.
- GOTAXME: CROWDFUNDING AND GIFTS.
- The Global Market for Tax and Legal Rules.
- SAVING THE PLANET BY CUTTING CORPORATE TAXES: A COMPARATIVE CASE STUDY ANALYSIS.
- REVISITING FEDERAL TAX TREATMENT OF STATES, POLITICAL SUBDIVISIONS, AND THEIR AFFILIATES.
- CHARLES AND KATHLEEN MOORE AND THE COMING TAX ARMAGEDDON.(Moore, Loper Bright, Corner Post and the Future of the Federal Tax System)
- TAX LAW ENFORCEMENT AND REDISTRIBUTIVE POLITICS.
- Exercising Uncertainty: Identifying and Addressing "Gray Areas" in a Case Study Involving Corporate-Funded Research on the Effects of Sugar-Sweetened Beverages.
- THE ROLE OF OFFSET IN THE COLLECTION OF FEDERAL TAXES.
- WHY THE OPTIMAL LONG-RUN TAX RATE ON CAPITAL IS ZERO ... OR VERY HIGH: THE MISSING EXPLANATION.
- Viruses Don't Discriminate, But People Do: Teaching Writing for Health Professionals in the Context of Covid-19 and Black Lives Matter.
- (Anti)Poverty Measures Exposed.
- DARK MONEY DARKER? IRS SHUTTERS COLLECTION OF DONOR DATA.
- FATCA, CRS, AND THE WRONG CHOICE OF WHO TO REGULATE.(Foreign Account Tax Compliance Act, common reporting standards)
- THE ARCHITECTURE OF THE COUNTRY-BY-COUNTRY MINIMUM TAX REGIME PROPOSED BY THE UNITED STATES.