Mindy Herzfeld

University of Florida Levin College of Law

Professor of Tax Practice

P.O. Box 117625

Gainesville, FL 32611-7625

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 25,655

SSRN RANKINGS

Top 25,655

in Total Papers Downloads

4,309

TOTAL CITATIONS

6

Scholarly Papers (17)

1.

The Case against BEPS – Lessons for Coordination

University of Florida Levin College of Law Research Paper No. 18-3
Number of pages: 39 Posted: 14 Jun 2017 Last Revised: 12 Apr 2018
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 1,214 (37,613)
Citation 3

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Taxing Book Profits: New Proposals & 40 Years of Critiques

73 Nat'l Tax J. (2020), University of Florida Levin College of Law Research Paper Forthcoming
Number of pages: 33 Posted: 06 Jan 2023
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 66 (750,637)

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Minimum Tax, Excess Profits, OECD, GAAP, IFRS

Taxing Corporations on Financial Statement Earnings: Current Proposals, Long-Standing Concerns

Number of pages: 32 Posted: 30 Jun 2020
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 351 (183,224)

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3.

How to Define a Tax?

University of Florida Levin College of Law Research Paper
Number of pages: 32 Posted: 26 Jul 2023
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 377 (170,851)

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tax policy developments, types of taxes, tax, tax types, ESG investing

4.

Can GILTI + BEAT = GLOBE?

INTERTAX, Volume 47, Issue 5, 2019, University of Florida Levin College of Law Research Paper Forthcoming
Number of pages: 10 Posted: 27 Nov 2019
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 307 (213,745)
Citation 2

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anti-avoidance, Controlled Foreign Corporation, global anti erosion, Tax Cuts & Jobs Act, TCJA, GILTI

5.

Chapter: Pillar 2 and GILTI: Coexistence, Conformity or Fracture?

Number of pages: 30 Posted: 20 Sep 2023 Last Revised: 30 Sep 2023
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 261 (252,948)

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OECD, Anti-Base Erosion, Pillar 2

6.

US Tax Reform: Worth Waiting 30 Years For? (Presentation Slides)

Number of pages: 39 Posted: 24 Jun 2018
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 252 (262,088)

Abstract:

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7.

How Lawyers Dominate: A History of the ABA Tax Section

Number of pages: 57 Posted: 15 Nov 2017
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 248 (267,434)

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8.

How to Think About How the US Congress Thinks About International Tax Reforms

5 British Tax Rev. 504 (2022), University of Florida Levin College of Law Research Paper No. 23-6
Number of pages: 24 Posted: 30 Jan 2023 Last Revised: 26 Sep 2023
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 231 (285,641)

Abstract:

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Tax, Tax Reform, US Congress, OECD

9.

A New Direction for U.S. International Tax Policy (Presentation Slides)

University of Florida Levin College of Law Research Paper
Number of pages: 33 Posted: 25 Nov 2017
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 198 (330,616)

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10.

Do GILTI BEAT BMT = GloBE?

50 Intertax 888-897 (2022), University of Florida Levin College of Law Research Paper 23-2
Number of pages: 11 Posted: 30 Mar 2023 Last Revised: 05 Sep 2023
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 191 (341,828)

Abstract:

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International tax, tax policy, OECD, minimum taxes, global minimum tax, alternative minimum tax, book minimum tax, pillar 2, GILTI

11.

Designing International Tax Reform: What Went Wrong?

University of Florida Levin College of Law Research Paper
Number of pages: 28 Posted: 09 Jul 2020
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 166 (387,454)
Citation 1

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12.

Limiting the Fallout From Moore

111 Tax Notes Int'l 113 (2023), University of Florida Levin College of Law Research Paper No. 23-12
Number of pages: 6 Posted: 27 Jul 2023 Last Revised: 16 Oct 2023
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 156 (408,710)

Abstract:

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13.

US Tax Reform: A Multilateral Success?

2019 British Tax Review 487, University of Florida Levin College of Law Research Paper No. 20-2
Number of pages: 27 Posted: 01 Feb 2020
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 126 (485,775)

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14.

The Real Appeal of the Border Adjustment Tax

Tax Notes International, Vol. 85, March 2017
Number of pages: 5 Posted: 11 Jul 2017
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 59 (781,918)

Abstract:

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International Taxation, BEPS, Base Erosion and Profit Sharing, Transfer Pricing

15.

Parity for Corporations and Passthroughs Through Integration

Tax Notes International, Vol. 86, May 2017
Number of pages: 6 Posted: 11 Jul 2017
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 56 (802,568)

Abstract:

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Corporate Taxation, Dividends, Tax Reform

16.

What's Really Driving Inversions? Walgreens Revisited

Tax Notes, Vol. 144, 2014
Number of pages: 6 Posted: 04 Aug 2017
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 50 (847,581)

Abstract:

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Inversions, Tax Law

17.

Restricting the Flow of Funds from U.S. Charities to International Terrorist Organizations - a Proposal

Tax Lawyer, Vol. 56, No. 4, Summer 2003
Posted: 12 Jan 2004
Mindy Herzfeld
University of Florida Levin College of Law

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Other Papers (1)

Total Downloads: 29
1.

Bursting Global Tax Bubbles

Tax Notes International, Vol. 82, No. 315, 2016
Number of pages: 7 Posted: 14 Jun 2017
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 29

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