The Florida Tax Review has published Vol. 27, No. 1 (Fall 2023): 

• Donald Lamar Ariail (Kennesaw State; Google Scholar), Dennis R. Lassila (Texas A&M; Google Scholar), Anita Reed (Texas A&M), Murphy Smith (Texas A&M; Google Scholar), Ethical Attitudes toward Taxes in the US: Changes Over 20 Years and Demographic Differences, 27 Fla. Tax Rev. 1 (2023)
• Karen C. Burke (Florida; Google Scholar), Business-Entity Charitable Workarounds, 27 Fla. Tax Rev. 37 (2023) 
• Mark J. Cowan (Boise State; Google Scholar) & Joshua Cutler (Boise State), ESG and the Demand for State Tax Incentives, 27 Fla. Tax Rev. 78 (2023) 
• Yehonatan Givati (Hebrew University) & Andrew T. Hayashi (Virginia; Google Scholar), Tax Law Enforcement and Redistributive Policies, 27 Fla. Tax Rev. 149 (2023) 
• Michael Hatfield (University of Washington; Google Scholar), Safeguarding Taxpayer Data, 27 Fla. Tax Rev. 212 (2023) 
• Henry Ordower (St. Louis; Google Scholar), Unbundling Social Security from the Payroll Tax, 27 Fla. Tax Rev. 269 (2023)
• Eric Reis (North Texas), Guaranteed Wealth?: A New Way of Thinking About the Gift Tax Treatment of Loan Guarantees, 27 Fla. Tax Rev. 304 (2023) 
• Theodore P. Seto (Loyola-L.A.), The Role of Marriage in the Internal Revenue Code, 27 Fla. Tax Rev. 348 (2023) 

• Susan C. Morse (Texas; Google Scholar), Book Review: Tax Without Law (reviewing Wei Cui (British Columbia; Google Scholar), The Administrative Foundations of the Chinese Fiscal State (2022)), 27 Fla. Tax Rev. 385 (2023)

Editor’s Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.