The Florida Tax Review, one of only a few faculty-edited academic law reviews, publishes articles, essays, and book reviews by leading legal academics, practitioners, and economists. FTR is sponsored by the Graduate Tax Program of the University of Florida Levin College of Law.

Vol. 24 No. 1 (2020): Fall 2020

Published: 2021-05-10

A Hitchhiker's Guide to Comparative Tax Scholarship

Kim Brooks



Comparative law offers scholars a fascinating lens through which to discover new insights about the world, but only if we take on comparative...

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Giving Credits Where Credits Are (Arguably) Due

A Half Century's Evolution in the Design of Personal Tax Expenditures

Lawrence Zelenak



In the late 1960s, when Stanley Surrey introduced the concept of tax expenditures and the federal government began producing tax expenditure...

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The Making of International Tax Law

Empirical Evidence from Tax Treaties Text

Elliott Ash, Omri Marian



We offer the first attempt at empirically testing the level of transnational consensus on the legal language controlling international tax...

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The Right and the Good

Taking Rights, Value Creation, and the Rhetoric of International Taxationq

David Elkins



A prominent theme in the discourse of international taxation is that taxing rights should follow wealth production. Examples of current attempts...

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Making Tax Policy Great Again

America, You've Been Trumped

Phyllis C. Taite



Tax policy plays a role in shaping the economy. Scholars have long asserted that tax policy should be used to make positive impacts on economic...

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Reasonable Tax Rules

Advancing Process Values with Remedial Restraint

James M. Puckett



The tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax practitioners increasingly are mining the...

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Taxation in Support of Equality

The Swedish RUT Deduction and the Circular Economy

Cristina Trenta



This Article investigates the tax dimensions of sustainable development as it specifically relates to the Circular Economy in the experience of...

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