University of Florida: Advancing Tax Law Dialogue and Scholarship

Tax Law at University of Florida Levin College of Law

Tax Faculty at University of Florida Levin College of Law

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

SELECTED ARTICLES PUBLISHED IN FLORIDA TAX REVIEW

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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