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. 25 No. 1 (2021)

Published: 2022-03-15

The Role of Offset in the Collection of Federal Taxes

Keith Fogg

1–52

Abstract

The legal principle of offset has played a key role in debt collection by private parties for centuries. In 2021, offset continues to play an...

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Dark Money Darker? IRS Shutters Collection of Donor Data

Philip Hackney

140–215

Abstract

The IRS recently rescinded a longstanding rule that required certain nonprofits to disclose substantial donor names and addresses on the...

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Why the Optimal Long-Run Tax Rate on Capital is Zero . . . or Very High

The Missing Explanation

Chris William Sanchirico

216–271

Abstract

Judd’s (1985) finding that the optimal long-run rate of tax on capital is zero—even if equity is an important social objective—has exerted...

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Democracy Avoidance in Tax Lawmaking

Clinton G. Wallace

272–338

Abstract

The Tax Cuts and Jobs Act was the most significant tax law in more than three decades, but the strategy for getting it enacted included a...

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Too Much SALT? The Nuanced Impact of the State and Local Tax Deduction Cap on Pass-Through Business Taxpayers

Jeffrey H. Kahn, Miles A. Romney, John S. Treu

339–387

Abstract

Perhaps the most controversial provision of the Tax Cuts and Jobs Act of 2017 is the state and local tax deduction limitation (or SALT cap),...

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Work Hours & Income Tax Cuts

Evidence from Federal-State Tax Interactions

Michael Simkovic, Eric J. Allen

388–435

Abstract

We investigate how income tax reductions affect work hours. Our empirical strategy relies on the fact that, in states where taxpayers can deduct...

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Resolving the Conflicts of Citizenship Taxation

Two Proposals

Grace Nielsen

436–488

Abstract

The United States is the only country in the world to exercise taxing jurisdiction over the income of its citizens and long-term permanent...

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