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Tax Law at University of Florida Levin College of Law
Tax Faculty at University of Florida Levin College of Law
2020-2022 Tax Law Scholarship
  • Yariv Brauner, Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, 26 Fla. Tax Rev. (forthcoming 2022).
  • Yariv Brauner, Tax Treaty Negotiations: Myth and Reality, Int'l Tax Stud. (ITAXS) (forthcoming 2022).
  • Yariv Brauner, The Substance Doctrine and the PPT, in The Principal Purpose Test (Mukesh Butani ed., forthcoming 2021).
  • Yariv Brauner, A Good Example? The Increasing Use of Examples in the OECD Model Commentaries, in Thinker, Teacher, Traveler: Reimagining International Tax: Essays in Honor of H. David Rosenbloom (Georg Kofler et al. eds., 2021).
  • Yariv Brauner, Tax Mediation in the United States, in Flexible Multi-tier Dispute Resolution in International Tax Disputes (Pasquale Pistone & Jan J.P. de Goede eds., 2021).
  • Yariv Brauner, Thinking Like a Source State in a Digital Economy, 18 Pitt. Tax Rev. 225 (2021).
  • Yariv Brauner, ed., Research Handbook on International Taxation (2020).
  • Yariv Brauner, Collection Examines Major Issues in Tax Treaty Law and Celebrates 50 Years of the International Tax Group, 99 Tax Notes Int'l 1605 (Sept. 21, 2020) (book review).
  • Neil H. Buchanan, A Tale of Two Formalisms: How Law and Economics Mirrors Originalism and Textualism, 106 Cornell Law Rev. 591 (2021) (with Michael C. Dorf).
  • Neil H. Buchanan, Comparative (Tax) Scholarship Is for Everyone, and Everyone Can Make It Better, Tax JOTWELL (July 14, 2021) (article review).
  • Neil H. Buchanan, White Privilege: What It Is, What It Is Not, and How It Shapes American Discussions of Policing and Historical Iconography, 31 Univ. Fla. J.L. & Pub. Pol'y 99 (2020).
  • Neil H. Buchanan, Sustainable Tax Policy Through the Lens of Intergenerational Justice, 23 Fla. Tax Rev. 499 (2020).
  • Neil H. Buchanan, Symposium, Sustainable Taxation: Global Challenges and Legal Solutions, 23 Fla. Tax Rev. 495 (2020) (co-edited with Yvette Lind).
  • Neil H. Buchanan, interviewed in Attempts to Overthrow the Presidential Election Threaten Democracy. What Can We Do About It?, On Point (Oct. 1, 2021), https://www.wbur.org/onpoint/2021/10/01/trump-democracy-2020-election-america.
  • Karen Burke, Federal Income Taxation of S Corporations (3d ed., forthcoming 2022) (with John K. McNulty).
  • Karen Burke, Sorting Out Partner Payments, 74 Tax Law. (forthcoming 2021).
  • Karen Burke, The Spurious Allure of Pass-Through Parity, 52 Loy. Univ. Chi. L.J. 351 (2021).
  • Karen Burke, Partnership Taxation (4th ed. 2021) (with George K. Yin).
  • Karen Burke, quoted in Jesse Drucker, An Accidental Disclosure Exposes a $1 Billion Tax Fight with Bristol Myers, N.Y. Times (Apr. 1, 2021), https://www.nytimes.com/2021/04/01/business/bristol-myers-taxes-irs.html.
  • Dennis Calfee, Federal Estate and Gift Taxation (2021) & Revised Instructors' Manual (2021) (with Richard Stephens, Guy Maxfield & Stephen Lind).
  • David Hasen, Legal Standards and Incomplete Monitoring, 30 Rsch. L. & Econ. (forthcoming 2021).
  • David Hasen, Debt and Taxes, 12 Colum. J. Tax L. 89 (2021).
  • David Hasen, Three Cheers for Proposed Changes to Partnership Debt Basis Allocation Rules, 172 Tax Notes Fed. 489 (Oct. 25, 2021).
  • David Hasen, Section 338 and the Step Transaction Doctrine, 74 Tax Law. 105 (2020).
  • Mindy Herzfeld, The Democrats’ New Mantra: Tax Harmonization, 101 Tax Notes Int'l 1095 (Mar. 1, 2021). 
  • Mindy Herzfeld, For Biden’s Treasury Team, Big Ideas Are About to Meet Reality, 101 Tax Notes Int'l 841 (Feb. 15, 2021).
  • Mindy Herzfeld, The New Regulatory Architecture for U.S. International Tax, 101 Tax Notes Int'l 10 (Jan. 4, 2021).
  • Mindy Herzfeld, Are Pillars 1 and 2 Compatible with Democracy and Sovereignty?, 100 Tax Notes Int'l 1264 (Dec. 7, 2020).
  • Mindy Herzfeld, Taxing Book Profits: New Proposals and 40 Years of Critiques, 73 Nat'l Tax J. 1025 (2020).
  • Mindy Herzfeld, Fair Digital Taxation Post-Pandemic, 1 Persps. on Tax L. & Pol'y, Sept. 2020, at 12. 
  • Mindy Herzfeld, International Taxation in a Nutshell (12th ed. 2020).
  • Mindy Herzfeld, quoted in Glenn Kessler, Fact Checker: Biden’s Claim that Trump’s Tax Bill Gave Companies ‘a Reward for Offshoring Jobs’, Wash. Post (Sept. 25, 2020), https://www.washingtonpost.com/politics/2020/09/25/bidens-claim-that-trumps-tax-bill-gave-companies-reward-offshoring-jobs/. 
  • Mindy Herzfeld, cited in Benjamin Willis, Will ‘American First’ Tax Policies Leave America Alone?, Forbes (Mar. 15, 2021), https://www.forbes.com/sites/taxnotes/2021/03/15/will-america-first-tax-policies-leave-america-alone/?sh=638bc6b91daa. 
  • Mindy Herzfeld, quoted in Jeff Stein, Biden Proposals May Not Guarantee All Fortune 500 Corporations Pay Federal Income Taxes, Experts Say, Wash. Post (Apr. 15, 2021), https://www.washingtonpost.com/us-policy/2021/04/15/biden-tax-plan-corporations/. 
  • Mindy Herzfeld, quoted in Brian Faler, Businesses Hate GILTI but May Like Democrats’ Overhaul Plan Even Less, Politico (Apr. 21, 2021), https://www.politico.com/news/2021/04/21/business-hate-gilti-democrats-overhaul-483966.
  • Charlene Luke, Federal Income Taxation of Partnerships and S Corporations (6th ed. 2021) (with Martin J. McMahon, Daniel L. Simmons, & Bret Wells).
  • Charlene Luke, Federal Income Taxation of Business Organizations (6th ed. 2021) (with Martin J. McMahon, Daniel L. Simmons, & Bret Wells).
  • Charlene Luke, The Upside of Investigating Taxpayers’ Approaches to the Downside Risks of Tax Law Change, Tax JOTWELL (Jan. 12, 2021) (article review).
  • Grayson M.P. McCouch, Custodianships, Trusts, and Guardianships, 40 Va. Tax Rev. 475 (2021).
  • Grayson M.P. McCouch, Book Review, 42 J. Am. Tax'n Ass'n 160 (2020) (book review).
  • Lee-ford Tritt, Litigation Blues for Red-States Trusts: Judicial Construction Issues for Wills and Trusts, 72 Fla L. Rev. 841 (2020).
  • Lee-ford Tritt, Estate-Planning Construction Issues Post-Obergefell, 159 Trusts & Ests. 18 (2020).
  • Lee-ford Tritt, quoted in Chantal da Silva, If Trump Is Ever Indicted for Tax Fraud, It Could Be Long After Presidency, Newsweek (July 14, 2020), https://www.newsweek.com/if-trump-ever-indicted-tax-fraud-it-could-long-after-presidency-1517704.
  • Steven J. Willis, Finance for Lawyers (2021).
  • Steven J. Willis, The Tax Law of Charities and Other Exempt Organizations (4th ed. 2021) (with David A. Brennen, Darryll K. Jones & Beverly I. Moran).
  • Steven J. Willis, Naked Stripping for Alimony and Child-Support Tax Benefits, 73 Tax Law. 861 (2020).
2021-2022 Adjunct and Visiting Tax Faculty at UF Law
Musaad Alwohaibi, Assistant Professor, King Saud; David Bowen, Professor of Practice, San Diego; Debora Correa Talutto, Tax Director, Veritas Technologies; Honorable Kenneth L. Gillespie, Fla. Circuit Judge; Charles E. Hodges II, Partner, Jones Day; Carlton Huntley, Thomson Reuters Tax Expert; Yvette Lind, Copenhagen Business School; A. Brian Phillips, Founding Owner, A. Brian Phillips, P.A.; Sonia R. Singh, Davis Family Faculty Fellow, UF Warrington College of Business; Bertil Wiman, Professor, Uppsala Univ.
2020–2021 TAX EVENTS
11th Annual Ellen Bellet Gelberg Tax Policy Lecture (Friday, February 5, 2021): Is Universal Basic Income a Good Idea?, William G. Gale (Brookings Institution), Daniel Hemel (Chicago), Melissa Kearney (Univ. of Maryland Depart. of Economics), and Ioana E. Marinescu (Univ. of Pennsylvania School of Social Policy & Practice).

17th Annual UF Law International Tax Symposium (Friday, October 29, 2021): Toward a Global Minimum Tax, Joachim Englisch (Univ. of Muenster Institute of Tax Law), Carlo Garbarino (Univ. of Bocconi, Department of Law); and Yvette Lind (Copenhagen Business School); Yariv Brauner (Univ. of Florida Levin College of Law) moderates.
2020–2021 TAX COLLOQUIUM SPEAKERS
  • Reuven S. Avi-Yonah (Michigan), A New Corporate Tax.
  • Jonathan Choi (Minnesota), Beyond Purposivism in Tax Law.
  • Heather Field (UC Hastings), Itemization After the TCJA: How State Election Uniformity Laws Undermined the Goal of Simplifying the Individual Income Tax.
  • Rebecca Kysar (Fordham), Interpreting by the Rules.
  • Emily Satterthwaite (Toronto), Taxing Domestic Workers: Trading a Safety Net for a Living Wage?
  • Johanna Stark (Max Planck Institute), Distributive Justice in International Tax Law.
  • Kirk Stark (UCLA), South Dakota v. Wayfair: One Small Step for Man.
  • Phyllis C. Taite (Florida A&M), Making Tax Policy Great Again: America, You’ve Been Trumped.
  • Clinton G. Wallace (South Carolina), Democratic Justice in Tax Policy Making.
Join us for future speaker events: View the schedule.
UNIVERSITY OF FLORIDA LEVIN COLLEGE OF LAW GRADUATE TAX PROGRAM
UF Law Rankings
SELECTED ARTICLES PUBLISHED IN FLORIDA TAX REVIEW
Fla. Tax. Rev. Ranked #1 Tax Journal
  • Elliot Ash (ETH Zurich) & Omri Marian (UC Irvine), The Making of International Tax Law: Empirical Evidence from Tax Treaties Text, 24 Fla. Tax Rev. 151 (2020).
  • Kim Brooks (McGill), A Hitchhiker’s Guide to Comparative Tax Scholarship, 24 Fla. Tax Rev. 1 (2020).
  • Fred B. Brown (Baltimore), Designing Nonrecognition Rules Under the Internal Revenue Code, 24 Fla. Tax Rev. 424 (2021).
  • David Elkins (Netanya), The Right and the Good: Taxing Rights, Value Creation, and the Rhetoric of International Taxation, 24 Fla. Tax Rev. 191 (2020).
  • Michael Hatfield (Washington), The Rise of Law and the Fall of Circular 230: Tax Lawyer Professional Standards, 1985–2015, 24 Fla. Tax Rev. 828 (2021).
  • Douglas A. Kahn (Michigan) & Jeffrey H. Kahn (FSU), Tax and Cross-Collateralized Nonrecourse Liability, 24 Fla. Tax Rev. 626 (2021).
  • Sarah B. Lawsky (Northwestern), Teaching Algorithms and Algorithms for Teaching, 24 Fla. Tax Rev. 587 (2021).
  • Leopoldo Parada (Leeds), Full Taxation: The Single Tax Emperor’s New Clothes, 24 Fla. Tax Rev. 729 (2021).
  • James M. Puckett (Penn State), Reasonable Tax Rules: Advancing Process Values with Remedial Restraint, 24 Fla. Tax Rev. 277 (2020).
  • H. David Rosenbloom (NYU) & Fadi Shaheen (Rutgers), Treaty Override: The False Conflict Between Whitney and Cook, 24 Fla. Tax Rev. 375 (2021).
  • Phyllis C. Taite (Florida A&M), Making Tax Policy Great Again: America, You’ve Been Trumped, 24 Fla. Tax Rev. 240 (2020).
  • David I. Walker (Boston Univ.), Executive Pay Clawbacks and Their Taxation, 24 Fla. Tax Rev. 522 (2021).
  • Lawrence Zelenak (Duke), Giving Credits Where Credits Are (Arguably) Due: A Half Century’s Evolution in the Design of Personal Tax Expenditures, 24 Fla. Tax Rev. 51 (2020).
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University of Florida Levin College of Law
P.O. Box 117623, Gainesville, FL 32611
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