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![handle is hein.journals/ftaxr27 and id is 1 raw text is:
FLORIDA TAX REVIEW
Volume 27 2023 Number]
CONTENTS
ARTICLES
ETHICAL ATTITUDES TOWARD TAXES IN THE U.S.:
CHANGES OVER 20 YEARS AND DEMOGRAPHIC DIFFERENCES
Donald L. Ariail, Dennis R. Lassila, Anita Reed
and Lawrence Murphy Smith ............................. 1
BUSINESS-ENTITY CHARITABLE WORKAROUNDS
Karen C. Burke ...................................... 37
ESG AND THE DEMAND FOR STATE TAX INCENTIVES
Mark J. Cowan and Joshua Cutler ........................ 78
TAX LAW ENFORCEMENT AND REDISTRIBUTIVE POLITICS
Yehonatan Givati and Andrew T Hayashi .................. 149
SAFEGUARDING TAXPAYER DATA
M ichael Hatfield ..................................... 212
UNBUNDLING SOCIAL SECURITY FROM THE PAYROLL TAX
Henry Ordower ...................................... 269
GUARANTEED WEALTH? A NEW WAY OF THINKING ABOUT
THE GIFT TAX TREATMENT OF LOAN GUARANTEES
Eric Reis .......................................... 304
THE ROLE OF MARRIAGE IN THE INTERNAL REVENUE CODE
Theodore P. Seto .................................... 348
BOOK REVIEW
TAX WITHOUT LAW
Susan C . M orse ........................................ 385](ViewImageLocal?handle=hein.journals/ftaxr27&div=1&collection=&method=preview&ext=.png&size=3)