The Florida Tax Review has made available for download its most recent issue, Vol. 22, No. 2. Articles included in the issue are as follows: Sham on You: Too Good to Be True, A Tax Professor’s Guide to Formative Assessment, Expanding State Fiscal Capacity, Part I: Combining an Entity-Level Consumption Tax, Improved Sales Factor Apportionment, and a Tax on a Federal Windfall (the QBI Deduction), Cloudy with a Chance of Taxation, Measuring the Effect of Social Background on Judicial Decision-Making in Tax Cases, and International Tax Policy: Between Competition and Cooperation.
Posted by Jessica Zhang, Associate Editor, Wealth Strategies Journal.