Florida Tax Review Call For Papers: Symposium On Moore v. United States

The University of Florida Levin College of Law (UF) and the Florida Tax Review (FTR) are excited to announce a call for papers and for attendance at a symposium to be held at the University of Florida this coming fall on Moore v. United States. Accepted papers will be published in the Spring 2025 issue of the FTR devoted to the symposium. The symposium is tentatively scheduled for a Friday and Saturday in early November of 2024. Details on dates will be provided shortly.

Attendance is open to all interested persons. UF can cover the costs of conference meals for attendees whose papers are accepted. UF may also be able to offer a reduced hotel rate to these individuals. We are not able to cover travel expenses.

If you would like to submit a draft for consideration, kindly do so by August 15, 2024. Drafts should be not more than 20,000 words in length (12,000 to 15,000 words preferred). Drafts must not have been submitted to, published in, or accepted for publication with any other journal, and authors must agree that if their submission is accepted for the symposium, their paper will be published exclusively in the FTR as described above.

A (non-exclusive) list of potential topics includes:

• The future of the realization doctrine, mark-to-market taxation or wealth taxation
• Potential alternative bases for Congress to raise revenue
• The relationship between taxation of “pass-through” entities and accrual taxation of their owners

Submissions should be sent to Professor David Hasen. We expect to make decisions on submissions by September 1. Individuals whose papers are accepted also agree to serve as a commenter on one or more other accepted papers.