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

13

DOWNLOADS
Rank 32,312

SSRN RANKINGS

Top 32,312

in Total Papers Downloads

2,434

SSRN CITATIONS

6

CROSSREF CITATIONS

0

Scholarly Papers (13)

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 972 (36,888)
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 27 (745,221)

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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 305 (153,432)

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3.

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 236 (200,596)

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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 230 (204,778)
Citation 2

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

5.

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 172 (266,297)

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6.

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 127 (339,978)

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7.

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 111 (374,570)
Citation 1

Abstract:

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8.

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 89 (433,803)

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9.

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 Forthcoming
Number of pages: 23 Posted: 30 Jan 2023
Mindy Herzfeld
University of Florida Levin College of Law
Downloads 59 (547,633)

Abstract:

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Tax, Tax Reform, US Congress, OECD

10.

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 41 (633,561)

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

11.

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 35 (669,385)

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Corporate Taxation, Dividends, Tax Reform

12.

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 30 (702,213)

Abstract:

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Inversions, Tax Law

13.

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: 10
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 10

Abstract:

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