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27 Fla. Tax Rev. i (2023-2024)

handle is hein.journals/ftaxr27 and id is 1 raw text is: 





    FLORIDA TAX REVIEW
Volume 27                2023                 Number]


                    CONTENTS

                      ARTICLES

ETHICAL ATTITUDES TOWARD TAXES IN THE U.S.:
CHANGES OVER 20 YEARS AND DEMOGRAPHIC DIFFERENCES
Donald L. Ariail, Dennis R. Lassila, Anita Reed
and Lawrence Murphy Smith ............................. 1

BUSINESS-ENTITY CHARITABLE WORKAROUNDS
Karen C. Burke ......................................    37

ESG AND THE DEMAND FOR STATE TAX INCENTIVES
Mark J. Cowan and Joshua Cutler ........................ 78

TAX LAW ENFORCEMENT AND REDISTRIBUTIVE POLITICS
Yehonatan Givati and Andrew T Hayashi .................. 149

SAFEGUARDING TAXPAYER DATA
M ichael Hatfield  .....................................  212

UNBUNDLING SOCIAL SECURITY FROM THE PAYROLL TAX
Henry Ordower ......................................   269

GUARANTEED WEALTH? A NEW WAY OF THINKING ABOUT
THE GIFT TAX TREATMENT OF LOAN GUARANTEES
Eric Reis ..........................................    304

THE ROLE OF MARRIAGE IN THE INTERNAL REVENUE CODE
Theodore P. Seto .................................... 348

                    BOOK  REVIEW
TAX WITHOUT LAW
Susan C . M orse  ........................................  385

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