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24 Fla. Tax Rev. i (2020-2021)

handle is hein.journals/ftaxr24 and id is 1 raw text is: FLORIDA TAX REVIEW Volume 24 2020 Number 1 CONTENTS ARTICLES A HITCHHIKER'S GUIDE TO COMPARATIVE TAX SCHOLARSHIP Kim Brooks ........................................... 1 GIVING CREDITS WHERE CREDITS ARE (ARGUABLY) DUE: A HALF CENTURY'S EVOLUTION IN THE DESIGN OF PERSONAL TAX EXPENDITURES Lawrence Zelenak ...................................... 51 THE MAKING OF INTERNATIONAL TAX LAW: EMPIRICAL EVIDENCE FROM TAX TREATIES TEXT Elliott Ash and Omri Marian.............................. 151 THE RIGHT AND THE GOOD: TAXING RIGHTS, VALUE CREATION, AND THE RHETORIC OF INTERNATIONAL TAXATION David Elkins .......................................... 191 MAKING TAX POLICY GREAT AGAIN: AMERICA, YOU'VE BEEN TRUMPED Phyllis C. Taite ........................................ 240 REASONABLE TAX RULES: ADVANCING PROCESS VALUES WITH REMEDIAL RESTRAINT James M . Puckett ...................................... 277 TAXATION IN SUPPORT OF EQUALITY: THE SWEDISH RUT DEDUCTION AND THE CIRCULAR ECONOMY Cristina Trenta ........................................ 349 i

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