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. 27 No. 1 (2023): Fall 2023

Published: 2024-12-16

Ethical Attitudes Toward Taxes in the U.S.

Changes over 20 Years and Demographic Differences

Donald L. Ariail, Dennis R. Lassila, Anita Reed, Lawrence Murphy Smith

1–36

Abstract

This study examines ethical attitudes toward taxation in the United States (U.S.). The U.S. system, as in many other countries, relies...

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Business-Entity Charitable Workarounds

Karen C. Burke

37–77

Abstract

In 2017 Congress enacted a controversial $10,000 cap on individual deductions for state and local taxes. States initially responded by enacting...

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ESG and the Demand for State Tax Incentives

Mark J. Cowan, Joshua Cutler

78–148

Abstract

This Article argues that a business which embeds environmental, social, and governance (ESG) considerations in its strategy should consider...

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Tax Law Enforcement and Redistributive Policies

Yehonatan Givati, Andrew T. Hayashi

149–211

Abstract

The Inflation Reduction Act signed by President Biden on August 16, 2022, allocated $80 billion in additional funding for the IRS. While...

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Safeguarding Taxpayer Data

Michael Hatfield

212–268

Abstract

The Internal Revenue Service (IRS) collects more information on more individuals than any other government agency. The information is not only...

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Unbundling Social Security from the Payroll Tax

Henry Ordower

269–303

Abstract

This Article emphasizes that social security funding has contributed significantly to the shift in tax burdens from high income and wealth to...

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Guaranteed Wealth?

A New Way of Thinking About the Gift Tax Treatment of Loan Guarantees

Eric Reis

304–347

Abstract

Wealthy parents have found an ingenious way to magnify their children’s assets without paying gift tax. Rather than transfer assets to the...

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The Role of Marriage in the Internal Revenue Code

Theodore P. Seto

348–384

Abstract

This Article offers a new descriptive account of the role of marriage in the federal tax system. It first outlines an economic frame that...

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Book Review: Tax Without Law

Susan C. Morse

385–405

Abstract

Review of: Wei Cui, The Administrative Foundations of the Chinese Fiscal State. Cambridge University Press, 2022. Pp. xiv, 288.

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