Assistant Professor of Law
David.Herzig@valpo.edu
CV | SSRN | Research Agenda

Education

J.D., University of Kentucky
B.A., University of Louisville

Courses Taught & Research Interests

Trusts and Estates
General Income Tax
Estate and Gift Tax
Law and Economics of Tax Policy
Critical Tax Theory
Emerging Legal Structures for Wealth Management

Recent Publications

Fixing Distortions in Taxpayer Behavior:  Optimal Tax Compliance Regarding Unknown Basis, forthcoming 2011, Mich St. L. Rev.

DOMA and Diffusion Theory:  Ending Animus Legislation Through a Rational Approach, forthcoming 43:3 Akron L. Rev. 2011 (lead article)

Am I the Only Person Paying Taxes?  The Largest Tax Loophole for the Rich — Exchange Funds, 2009 Mich. St. L. Rev. 503.  (lead article)

Carried Interests:  Can They Be Effectively Taxed?  4 Ohio St. Entrepren. Bus. L.J. 23 (2009) (lead article)

Nonresident Aliens and Foreign Corporations, Ch 45, 12 Mertens Law of Federal Income Taxation (West 2008) (co-author)

Working Papers

A Call for Action: DOMA and The Internal Revenue Service, working title, David Herzig

Burden Shifting, Basis and Recordkeeping:  Viable Alternatives to Guessing, Working title, David J. Herzig

1031′s and Qualified Intermediaries: An Empirical Look at Compliance, (with David Gamage, University of California at Berkeley Boalt School of Law)

DOMA, Same-Sex Marriage and The Marriage Penalty: An Empirical Examination of the Effect of Taxes on Marriage (with Thomas Brennan, University of Northwestern School of Law)

A Practical Approach to Islamic Law Estate Planning. Working title, David J. Herzig and Faisal Kutty.

A Chicago School Approach to the Capital Gains Tax:  Did the Ends Justify the Means? Working title, David J. Herzig.

Choice of Business Entity in China: To WOFE or Not to WOFE that is the Question. Working title, David J. Herzig and Chaowu Jin, Peking University School of Law.

Recent Presentations

“A Call for Action: DOMA and The Internal Revenue Service.” Sixth Annual Junior Tax Scholars Workshop, University of California, Irvine School of Law, Irvine, California, June 2011.

“Fixing Distortions in Taxpayer Behavior: Optimal Tax Compliance Regarding Unknown Basis.” Law & Society Annual Meeting, San Francisco, June 2011.

“A Call for Action: DOMA and The Internal Revenue Service.” Fourth Annual Regional Junior Works-in-Progress Workshop, Washington University Law School, May 2011.

“Fixing Distortions in Taxpayer Behavior: Optimal Tax Compliance Regarding Unknown Basis.” Critical Tax Theory Conference, Santa Clara University School of Law, April 2011.

“Fixing Distortions in Taxpayer Behavior: Optimal Tax Compliance Regarding Unknown Basis.” University of Florida, Work in Progress, January 2011.

“Carry-Over Basis — The Basics.”  36th Annual Notre Dame Tax and Estate Planning Institute, Notre Dame Law School, South Bend, Indiana, October 2010.

“Bellbottoms, the Bicentennial and Basis:  Does Carry Over Basis Ever Work?” Fourth Annual Junion Tax Scholars Workshop, Notre Dame Law School, South Bend, Indiana, June 2010.

Media Apperances and Quotations:

Quoted in Gay Couples Get Equal Tax Treatment, Wall Street Journal, June 5, 2010.

Professional Activities and Affiliations

Member, Kentucky Bar Association

Member, Florida Bar Association