University of Miami Law Review


E. N. Roussakis


The author examines the effects of Florida's documentary stamp, franchise and intangible personal property taxes upon international banking activity in Florida. Though he asserts that the state legislature fully intended to promote Florida as a center of international banking and commerce, the author contends that these taxes are actually an impediment to such development. He vigorously argues that the taxes should be revised in order to fulfill the legislature's objectives.