Florida Tax Review Publishes New Issue

The Florida Tax Review has published Vol. 24, No. 2 (Spring 2021):

• H. David Rosenbloom (Caplin & Drysdale, Washington, D.C.) & Fadi Shaheen (Rutgers), Treaty Override: The False Conflict Between Whitney and Cook, 24 Fla. Tax Rev. 375 (2021)
• Fred B. Brown (Baltimore), Designing Nonrecognition Rules Under the Internal Revenue Code, 24 Fla. Tax Rev. 424 (2021)
• David I. Walker (Boston University), Executive Pay Clawbacks and Their Taxation, 24 Fla. Tax Rev. 522 (2021)
• Sarah B. Lawsky (Northwestern; Google Scholar), Teaching Algorithms and Algorithms for Teaching, 24 Fla. Tax Rev. 587 (2021)
• Douglas A. Kahn (Michigan) & Jeffrey H. Kahn (Florida State), Tax Cross-Collateralized Nonrecourse Liability, 24 Fla. Tax Rev. 626 (2021)
• David G. Chamberlain (Cal Poly), Forking Belief in Cryptocurrency: A Tax Non-Realization Event, 24 Fla. Tax Rev. 651 (2021)
• Ilanit Gavious (Ben-Gurion), Yaron Lahav (Ben-Gurion; Google Scholar) & Hagit Weihs (Brandeis), Regulation and Dishonest Behavior: How Controlling Regulatory Mechanisms Prompt Dishonesty in Tax Consulting, 24 Fla. Tax Rev. 699 (2021)
• Leopoldo Parada (Leeds; Google Scholar), Full Taxation: The Single Tax Emperor's New Clothes, 24 Fla. Tax Rev. 729 (2021)
• Yvette Lind (Copenhagen; Google Scholar), Designing Aviation Taxes within the EU—Chartering Ongoing Challenges and Proposing Future Solutions, 24 Fla. Tax Rev. 784 (2021)

• Michael Hatfield (Washington), The Rise of Law and the Fall of Circular 230: Tax Lawyer Professional Standards, 1985–2015, 24 Fla. Tax Rev. 828 (2021)
• Kerry A. Ryan (St. Louis), Book Review, 24 Fla. Tax Rev. 931 (2021) (reviewing Michelle Lyon Drumbl (Washington & Lee), Tax Credits for the Working Poor: A Call for Reform)