Content Posted in 2025
Acquiring Ethical AI, David S. Rubenstein
Analysis of the Downstream-Collusive Effect in Vertical Mergers, Thomas Y. Lu and Chun-Chieh Wang
A Political Canary: An Empirical Study of the Correlation Between Hatch Act Complaints and How the Electoral College Votes, Raimund P. Stieger
A Statutory Comparison of Condominium Law Under the Legal Regimes in Florida and Japan, M. Daniel Anthony
A Systemic Perspective for U.S. Open Banking: Ensuring Participation, Access, and Stability, Scott Farrell
Battling the Form: A Front-End Approach to Default-Use Noncompetes, Rachel Arnow-Richman
Book Review: A Tax Giant's View from Atop the Beanstalk, Johnny Rex Buckles
Book Review: Tax Without Law, Susan C. Morse
Book Review: The Evolving Tax: A Review Essay, Steven M. Sheffrin
Business-Entity Charitable Workarounds, Karen C. Burke
Designing a Billionaires' Tax, Lawrence Zelenak
Domesticating Foreign Finance, Jeremy C. Kress
Embracing Tax Avoidance, David Elkins
ESG and the Demand for State Tax Incentives, Mark J. Cowan and Joshua Cutler
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
Food Tax Substitution Effects, Noah Smith-Drelich
Guaranteed Wealth? A New Way of Thinking About the Gift Tax Treatment of Loan Guarantees, Eric Reis
Held at Gunpoint: Applying the Physical Restraint Sentencing Enhancement, Joshua McCroskey
How Federal Government Policy Helped Create Retirement Insecurity, Beverly Moran
I Am Still Afraid a Federal Judge is Going to Be Killed: What More Can Be Done to Protect the Judiciary in a Polarized Society, Natalie Rickards
Making Beggars Out of Victims: How Florida's Claim Bill System Leaves Claimants to Languish, Logan Grutchfield
Modernizing Capacity Doctrine, Lisa V. Martin
Moving the United States into the 21st Century for Children's Online Privacy Rights, Zackary A. Blanton
Noncompete Law, The Uniform Act, and the FTC Proposed Rule, Stewart J. Schwab
Non-Competition Clauses in Canadian Employment Law and the Doctrine of Inequality of Bargaining Power, David J. Doorey
Ousting Heirs: Amending Florida's Adverse Possession Statute to Remedy the State's Heirs' Property Problem, Kathryn Pope
Real Estate Recycling: Supporting Office-to-Residential Conversions, Kate Hamman and Kiara Sims
Reallocating Redevelopment Risk, Michael C. Pollack
Reducing Disparities in Civil Procedure Systems: Towards a Global Semi-Adversarial Model, Cesare Cavallini and Stefania Cirillo
Reimagining a U.S. Corporate Tax Increase as a Supplemental Subtraction Vat, Daniel S. Goldberg
Rethinking Immigration Enforcement, Peter L. Markowitz
Revisiting the Interaction of the Interest Expense Deduction and the Foreign Tax Credit, Bret Wells
Safeguarding Taxpayer Data, Michael Hatfield
Safe Harbor Regimes in Transfer Pricing—An African Perspective, Alexander Ezenagu
State-Created Environmental Dangers and Substantive Due Process, Shannon Roesler
Statistical Securities Compliance, Brian Haney
Stop Worrying About What to Wear to Court: It Probably Doesn't Matter, Catherine Cameron
Synthetic Data and GDPR Compliance: How Artifical Intelligence Might Resolve the Privacy-Utility Tradeoff, Michael Cairo
Taxation at a Distance, Jeff Gordon
Taxing Zero, Hillel Nadler
Tax Law Enforcement and Redistributive Politics, Yehonatan Givati and Andrew T. Hayashi
The Common Sense of a Wealth Tax: Thomas Paine and Taxation as Freedom from Aristocracy, Jeremy Bearer-Friend and Vanessa Williamson
The Dubious Constitutional Origins of Treaty Overrides: A Response to Rosenbloom and Shaheen, Reuven S. Avi-Yonah
The Executive Compensation Threat to Retirement, Peter Wiedenbeck and Norman Stein
The Fight for Felon Re-Enfranchisement: Rethinking the Eleventh Circuit's Approach to Senate Bill 7066, Ashley Grabowski
The Florida Digital Bill of Rights: Providing Expanded Consumer Protection in the Digital World, Veronika Balbuzanova
The Paradox of Taxing the Rich, Edward J. McCaffery
The Passthrough Entity Tax Scandal, Daniel J. Hemel
The People's War and Its Application to China's Legal Framework for Cybersecurity, Christopher J. Lin
The Role of Marriage in the Internal Revenue Code, Theodore P. Seto
The Shifting Economic Allegiance of Capital Gains, Amanda Parsons
The Taxation of Treasury Inflation Protected Securities: Are They Tax-Disadvantaged?, Robin Morgan
The Uniform Law Commission and the Restrictive Employment Agreement Act, Richard T. Cassidy and Kari Bearman
The Uniform Restrictive Employment Agreement Act: How UREAA Offered an Alternative to Recent State and Federal Regulation of Restrictive Covenants, and Where to Go from Here, Russell Beck and Sarah C. C. Tishler
Two (Or Three) to Tango: Florida Auto Insurance Bad Faith Failure to Settle Post-Harvey, Megan Anne Casserlie
Unbundling Social Security from the Payroll Tax, Henry Ordower
Uncharted Boundaries: Exploring Geofence Warrants as an Investigaive Tool in Abortion-Related Criminal Investigations Post-Roe, Denise Cespedes
Whose Lane is it Anyway: Anticipating the Effects of the Supreme Court's Major Question Doctrine on the Department of Labor, Daniel Woodruff
Why Didn't You Leave?: Resolving the Circuit Split on Admitting Battered Woman Syndrome Testimony for Duress Defenses, Dylan Uhrig
Why Replacing Traditional Instruction with Virtual Learning Violates the Idea, Meaghan Pickles
Worker Debt and Worker Exit, Rachel Dempsey and David H. Seligman