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 26,773

SSRN RANKINGS

Top 26,773

in Total Papers Downloads

3,561

SSRN CITATIONS

9

CROSSREF CITATIONS

0

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 1,083 (38,000)
Citation 3

Abstract:

Loading...

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 49 (730,040)

Abstract:

Loading...

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 330 (167,935)

Abstract:

Loading...

3.

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 277 (203,221)
Citation 2

Abstract:

Loading...

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

4.

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 245 (229,610)

Abstract:

Loading...

5.

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 212 (263,568)

Abstract:

Loading...

Tax, Tax Reform, US Congress, OECD

6.

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 189 (292,656)

Abstract:

Loading...

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

7.

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 187 (295,346)

Abstract:

Loading...

8.

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 178 (308,601)

Abstract:

Loading...

9.

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 148 (360,910)
Citation 1

Abstract:

Loading...

10.

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 141 (375,081)

Abstract:

Loading...

OECD, Anti-Base Erosion, Pillar 2

11.

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 136 (387,984)

Abstract:

Loading...

12.

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 130 (399,700)

Abstract:

Loading...

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

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 115 (438,283)

Abstract:

Loading...

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 54 (683,590)

Abstract:

Loading...

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 45 (739,500)

Abstract:

Loading...

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 42 (759,990)

Abstract:

Loading...

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

Abstract:

Loading...

Other Papers (1)

Total Downloads: 19
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 19

Abstract:

Loading...