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...
Articles
Redefining a Blurry Line: A Proposal to Reform the Taxation of Pension Fund Business and Investment Income
621–663
Abstract
Pension funds are established to provide workers in the private and public sectors with tax-advantaged retirement benefits. Corporate and public...
A Conceptual Framework for Capital Gain
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...