Published: 2018-05-16

Front Matter

i–vi

Abstract
The Florida Tax Review, one of only a few faculty-edited academic law reviews, publishes articles, essays, and book...

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Redefining a Blurry Line: A Proposal to Reform the Taxation of Pension Fund Business and Investment Income

Jesse Boretsky

621–663

Abstract
Pension funds are established to provide workers in the private and public sectors with tax-advantaged retirement benefits. Corporate and public...

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A Conceptual Framework for Capital Gain

Calvin H. Johnson

664–741

Abstract
Qualification for preferential tax rates on capital gain is “fuzzy at best and incoherent at worst.” The primary governing statute provides that...

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