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41 Fla. St. U. L. Rev. i (2013-2014)

handle is hein.journals/flsulr41 and id is 1 raw text is: FLORIDA STATE UNIVERSITY LAW REVIEW VOLUME 41 FALL 2013 NUMBER 1 TABLE OF CONTENTS SYMPosiuM ONE-HUNDRED YEARS OF THE FEDERAL INCOME TAX INTRODUCTION .......Joseph M. Dodge, Steve R. Johnson & Jeffrey H. Kahn xi THE FORGOTTEN HENRY SIMONS ..................Daniel Shaviro 1 WHEN WE TAXED THE PYRAMIDS.................. Steven A. Bank 39 SOME INCOME TAX SIMPLIFICATION PROPOSALS........ Joseph M. Dodge 71 A PROPOSED REPLACEMENT OF THE TAX EXPENDITURE CONCEPT AND A DIFFERENT PERSPECTIVE ON ACCELERATED DEPRECIATION........Douglas A. Kahn 143 THE END OF CASH, THE INCOME TAX, AND THE NEXT 100 YEARS.... Jeffrey H. Kahn & Gregg D. Polsky 159 ON THE FUTURE OF TAX SALIENCE SCHOLARSHIP: OPERATIVE MECHANISMS AND LIMITING FACTORS ........David Garnage 173 REFORMING FEDERAL TAX LITIGATION: AN AGENDA .................................Steve R. Johnson 205 WILL THE FEDERAL INCOME TAX HAVE A BICENTENNIAL? Lawrence A. Zelenak 275