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22 Fla. Tax Rev. i (2018-2019)

handle is hein.journals/ftaxr22 and id is 1 raw text is: FLORIDA TAX REVIEW Volume 22 2018 Number 1 CONTENTS ARTICLES TAXING INCOME WHERE VALUE IS CREATED Allison Christians and Laurens van Apeldoorn ................. 1 BASEBALL ARBITRATION TO RESOLVE INTERNATIONAL LAW DISPUTES: HIT OR MISS? Joost Pauwelyn ........................................ 40 FATCA, CRS, AND THE WRONG CHOICE OF WHO TO REGULATE Noam Noked ........................................... 77 TAXING LITIGATION: FEDERAL TAX CONCERNS OF PERSONAL INJURY PLAINTIFFS AND THEIR LAWYERS Gregg D.Polsky ....................................... 120 GOTAXME: CROWDFUNDING AND GIFTS Jeffrey Kahn........................................... 180 REWARDING HONEST TAXPAYERS: AN EXPERIMENTAL ASSESSMENT Emily A. Satterthwaite .................................. 200 ENDOWMENT TAXATION AND EQUALITY OF RESOURCES Erick J. Sam .......................................... 243 i