David Herzig

Valparaiso University Law School

Professor of Law

656 S. Greenwich St.

Valparaiso, IN 46383-6493

United States

http://www.valpo.edu/law

SCHOLARLY PAPERS

19

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3,064

CITATIONS

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Scholarly Papers (19)

1.

Am I the Only Person Paying Taxes? The Largest Tax Loophole for the Rich - Exchange Funds

Michigan State Law Review, Forthcoming
Number of pages: 32 Posted: 10 Sep 2009 Last Revised: 22 Sep 2009
David Herzig
Valparaiso University Law School
Downloads 632 (32,819)

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Taxes, Tax Loophole, Exchange Funds, Swap Funds, Tax Free Diversification, Stocks, Capital Gains, Tax Policy, Tax Shelters, Investment Company, Foreign Investors Act, REIT, UPREIT, RIC, Section 721, Section 351, 351(e), 721(b)

2.

Elective Taxation on Inbound Real Estate Investment

University of Illinois Law Review, Vol. 2016, No. 3, 2016
Number of pages: 48 Posted: 18 Oct 2012 Last Revised: 01 Aug 2016
David Herzig
Valparaiso University Law School
Downloads 366 (60,777)

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FIRPTA, Tax, REIT, Blocker, RIC, FACTA, Withholding, Foreign Investment, U.S. real property, tax shelter, tax gap, indirect investment, 871, tax policy, tax loophole

3.

Carried Interests: Can They Effectively be Taxed

Entrepreneurial Business Law Journal (Ohio State), Forthcoming
Number of pages: 41 Posted: 27 Aug 2009 Last Revised: 20 Oct 2009
David Herzig
Valparaiso University Law School
Downloads 334 (72,471)

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Tax, Carried Interest, Hedge Funds, deferred taxation, H.R. 2834, Code Section 710, Blackstone, Buffett, Rangle, Alternative Investment Vehicles

Exchange Funds: A Proposal for Regulations, Finally

Tax Notes, Vol. 135, p. 865 (May 14, 2012)
Number of pages: 8 Posted: 16 May 2012
David Herzig
Valparaiso University Law School
Downloads 142 (175,930)

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Tax, Exchange Funds, 351, 721, 368, New York State Bar, diversification, taxation, tax planning, stock

Exchange Funds: A Proposal for Regulations, Finally

Tax Notes, May 14, 2012, Valparaiso University Legal Studies Research Paper No. 12-07
Number of pages: 22 Posted: 20 Jun 2012
David Herzig
Valparaiso University Law School
Downloads 90 (247,043)

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tax, exchange funds, REIT, RIC, real estate investment funds, registered investment company, alternative investments, 351, 721, 368, tax planning, diversification, New York bar

5.

Fixing Distortions in Taxpayer Behavior: Optimal Tax Compliance Regarding Unknown Basis

Michigan State Law Review, Forthcoming, Valparaiso University Legal Studies Research Paper No. 11-08
Number of pages: 70 Posted: 10 Apr 2011
David Herzig
Valparaiso University Law School
Downloads 203 (120,068)

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Basis, Cohan, Tax, Underreporting, OID, Auerbach, mark-to-market, tax gap, norms, deterrent, record keeping

6.

DOMA and Diffusion Theory: Ending Animus Legislation Through a Rational Basis Approach

Akron Law Review, Forthcoming, Valparaiso University Legal Studies Research Paper No. 10-08
Number of pages: 73 Posted: 23 Sep 2010 Last Revised: 04 Nov 2010
David Herzig
Valparaiso University Law School
Downloads 191 (133,467)

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Sexuality and the Law, Constitutional Law, DOMA, Diffusion Theory, law and society

7.

Am I the Only Person Paying Taxes?: The Largest Tax Loophole for the Rich – Exchange Funds

Michigan State Law Review, Forthcoming, Valparaiso University Legal Studies Research Paper No. 10-01
Number of pages: 46 Posted: 06 Feb 2010 Last Revised: 18 Feb 2010
David Herzig
Valparaiso University Law School
Downloads 108 (188,398)

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banking and finance, legislation, partnerships, securities law, taxation, taxation-federal income, exchange funds

8.

Tax Exemption, Public Policy, and Discriminatory Fraternities

Virginia Tax Review, Forthcoming
Number of pages: 29 Posted: 22 Jul 2015
David Herzig and Samuel D. Brunson
Valparaiso University Law School and Loyola University Chicago School of Law
Downloads 106 (189,566)

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income tax, tax-exempt, 501(c)(3), 501(c)(7), 501(i), fraternities, social clubs, bob jones university, disparate impact, public policy

9.

Marriage Pluralism: Taxing Marriage after Windsor

Cardozo Law Review, Vol. 36, No. 1, 2014
Number of pages: 52 Posted: 10 Apr 2014 Last Revised: 06 Dec 2014
David Herzig
Valparaiso University Law School
Downloads 75 (257,856)

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family law, taxation, windsor, doma, income

10.

Justice for All: Reimagining the Internal Revenue Service

Virginia Tax Review, Vol. 33, p. 101, 2013, Valparaiso University Legal Studies Research Paper No. 13-11
Number of pages: 57 Posted: 20 Oct 2013 Last Revised: 21 Oct 2013
David Herzig
Valparaiso University Law School
Downloads 62 (276,019)

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IRS, DOJ, DOMA, Nixon, Kennedy, agency power, Justice

11.

Same-Sex Marriage and Estate Taxes: Why Windsor is Still at Issue

Tax Notes, Vol. 141, No. 1, 2013
Number of pages: 6 Posted: 15 Nov 2013
David Herzig
Valparaiso University Law School
Downloads 61 (291,636)

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Windsor, Rev. Rul. 2013-17, DOMA, same sex marriage, estate tax, gift tax, 2056, Chenoweth

12.

Examining the Gasoline Tax

Tax Notes, Vol. 139, No. 1291, 2013
Number of pages: 9 Posted: 19 Jun 2013
David Herzig
Valparaiso University Law School
Downloads 33 (339,730)

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Gasoline tax, infrastructure, carbon tax, environmental tax, tax

13.

Justice for All: The IRS Reimagined

Number of pages: 52 Posted: 17 May 2013
David Herzig
Valparaiso University Law School
Downloads 28 (372,198)

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IRS, DOJ, DOMA, Nixon, Kennedy, agency power, Justice

14.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law School, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 0 (269,740)

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

15.

Let Prophets Be (Non) Profits

Wake Forest Law Review, Forthcoming
Number of pages: 60 Posted: 08 Sep 2017
David Herzig and Samuel D. Brunson
Valparaiso University Law School and Loyola University Chicago School of Law
Downloads 0 (342,779)

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section 501(c)(3), tax exemption, federal income tax, subsidy, section 170, fundamental public policy, deductabilty, charitable donation

16.

A Diachronic Approach to Bob Jones: Religious Tax Exemptions after Obergefell

Indiana Law Journal, Forthcoming, Valparaiso University Legal Studies Research Paper No. 17-1
Number of pages: 62 Posted: 28 Aug 2017
David Herzig and Samuel D. Brunson
Valparaiso University Law School and Loyola University Chicago School of Law
Downloads 0 (311,317)

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tax, Obergefell, religious tax exemptions, public policy, tax-exempt organizations

17.

The Potential Distributive Effects of the Proposed Destination Based Cash Flow Tax (DBCFT)

Number of pages: 21 Posted: 04 May 2017 Last Revised: 05 May 2017
David Herzig
Valparaiso University Law School
Downloads 0 (269,740)

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corporate income tax, destination based cash flow tax, progressive, supernormal returns

18.

A Diachronic Approach to Bob Jones: Religious Tax Exemptions after Obergefell

Indiana Law Journal, Forthcoming
Number of pages: 63 Posted: 03 Feb 2017
Samuel D. Brunson and David Herzig
Loyola University Chicago School of Law and Valparaiso University Law School
Downloads 0 (263,744)

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Obergefell, Bob Jones, fundamental public policy, safe harbor, strict scrutiny, civil rights act, blacklist

19.

Tax Considerations of Foreign Individual Investors in U.S. Real Estate Investment

Mertens - Law of Federal Income Tax - Developments & Highlights, August 2014
Number of pages: 24 Posted: 26 Jan 2016 Last Revised: 09 Mar 2017
David Herzig, William Byrnes and Kris G. Odegard
Valparaiso University Law School, Texas A&M University School of Law and Independent
Downloads 0 (219,545)

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