UF Law Scholarship Repository

PDF

Charity in the 21st Century: Trending Toward Decay
Roger Colinvaux

PDF

The Corporate Income Tax: A Persistent Policy Challenge
Jane G. Gravelle

PDF

In Defense of College Savings Plans: Using 529 Plans to Increase the Impact of Direct Federal Grants for Higher Education to Low- and Moderate-Income Students
Caroline Waldner

PDF

Consolidating Foreign Affiliates
Jasper L. Cummings Jr.

PDF

The GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits: A Riddle, Wrapped in a Mystery, Inside an Enigma
Charles E. McLure Jr.

PDF

Defining Income
Alice G. Abreu and Richard K. Greenstein

PDF

Jumping the Shark: The Case for Repealing the TEFRA Partnership Audit Rules
Peter A. Prescott

PDF

An Equity-Based, Multilateral Approach for Sourcing Income Among Nations
Fred B. Brown

PDF

The Global Shadow Bank—Systemic Risk and Tax Policy Objectives: The Uncertain Case of Foreign Hedge Fund Lending to U.S. Borrowers and Transacting in U.S. Debt Securities
Julie A.D. Manasfi

PDF

Exclusion from Income of Compensation for Services and Pooling of Labor Occuring in a Noncommercial Setting
Douglas A. Kahn

PDF

Stateless Income
Edward D. Kleinbard

PDF

A Proposal for Taking the Complexities Out of Taxing U.S. Retirement Distributions to Foreign Nationals
Cynthia Blum and Paula N. Singer