Professor of Law at Valparaiso University School of Law. Specializing in tax, business entities, charities and estate planning.
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. He has written for Slate and Forbes, in addition to the Huffington Post.
Professor Herzig has a strong interest in the tax system’s role in perpetuating and exacerbating inequality. Lately, Professor Herzig has been especially actively as a scholar at the intersection of tax law and constitutional issues. He organized 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.
Kim Davis, claimed that her "conscience will not allow" her to issue marriage licenses to same-sex couples -- In late August, a Calgary a bus driver named Jesse Rau refused to drive the Calgary Transit's rainbow bus. Both individuals raised religious objections. These are interesting normative positions. Can an individual refuse to obey a law if it conflicts with their personal interpretation of a religion? Does it matter if the individual is an elected official or a private citizen? To sort this out, let us engage in a thought experiment.