Associate Professor of Law
CV SSRN Bio Research Agenda
Professor Herzig has a strong interest in the tax system’s role in perpetuating and exacerbating inequality. His current teaching and research explores the forces that lead to changes in taxation
Prior to entering the academic world, Professor Herzig spent several meaningful years practicing in the field of tax and trusts and estates. He worked as an attorney for Greenberg Traurig, P.A. in Miami and at Greenebaum Doll & McDonald, PLLC, in Louisville. He has worked with a Forbes 400 family on various international tax, corporate, and trusts and estates matters.
Professor Herzig is a national authority on tax law and policy and leading journalists often seek his comment on new developments in the field. He has been quoted in the Wall Street Journal and the New York Times, among others. His publications have appeared in law journals and practitioner based peer-reviewed journals on legal issues ranging from the hidden costs of a modern income tax to the unintended consequences of income tax provisions on private equity, hedge funds and other alternative investment vehicles. Professor Herzig is currently working on a project exploring a new ideology for the taxation of indirect asset sales in the United States using the Foreign Investment in Real Property Act of 1980 as the tax mechanism. The normative portion of the project will propose a frame to increase the tax base and compliance with existing rules.
Professor Herzig has been actively engaged as a scholar at the intersection of tax law and constitutional issues. He put together and participated in a “Hot Topics” panel at the 2011 meeting of the American Association of Legal Scholars on the various legal implications of the Federal Defense of Marriage Act. Professor Herzig is currently continuing work on this subject with a project involving the proper IRS interaction with the Department of Justice involving the enforcement/defense distinction of the Defense of Marriage Act. He has also been active in faculty workshops and conferences for junior tax scholars and for critical tax scholars.
Professor Herzig’s outstanding teaching was recognized last year when he was selected as the graduating class’s Faculty Representative.