Search Faculty Publications

ARI D. GLOGOWER

2023

Articles

• The Tax Information Gap at the Top, UC Irvine School of Law Research Paper No. 2022-14, 108 Iowa Law Review ___ (forthcoming 2023) (Co-authored by: Joshua D. Blank).

Working Papers

• The (Uncertain) Future of Corporate Tax Shelters, Corporate Tax Research Handbook (reuven Avi-yonah Ed. Forthcoming), Northwestern Law & Econ Research Paper No. 23-04 (2023) (Co-authored by: Joshua D. Blank).

• When Should Means Matter? The Case of Tax Compliance, ___ Virginia Tax Review ___ (forthcoming), Uc Irvine School Of Law Research Paper No. 2023-03 (2023), Northwestern Law & Econ Research Paper No. 23-05 (Co-authored by: Joshua D. Blank).

2022

Books

• Corporate Taxation: Examples & Explanations, 5th ed. (2022) (Co-authored by: Cheryl D. Block & Joshua D. Blank).

Articles

• The Trouble with Targeting Tax Shelters, 74 Administrative Law Review 69 (2022) (Co-authored by: Joshua D. Blank).

• Taxation and Law and Political Economy, 83 Ohio State Law Journal 471 (2022) (Co-authored by: Jeremy Bearer-Friend, Ariel Jurow Kleiman & Clinton G. Wallace).

Working Papers

• The Tax Information Gap at the Top, UC Irvine School of Law Research Paper No. 2022-14, Northwestern Public Law Research Paper No. 22-30, Northwestern Law & Econ Research Paper No. 22-14, 108 Iowa Law Review ___ (forthcoming 2023) (Co-authored by: Joshua D. Blank).

2021

Articles

• Progressive Tax Procedure, 96 New York University Law Review 668 (2021) (Co-authored by: Joshua D. Blank).

• Comparing Capital Income and Wealth Taxes, 48 Pepperdine Law Review 875 (2021).

2020

Articles

• A Constitutional Wealth Tax, 118 Michigan Law Review 717 (2020).

• The Progressivity Ratchet, 104 Minnesota Law Review 1499 (2020) (Co-authored by: David Kamin).

2019

Articles

• The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation, 103 MINNESOTA LAW REVIEW 1439 (2019) (Co-authored by: David Kamin, David Gamage, Rebecca Kysar, Darien Shanske, Reuven Avi-Yonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane, David Miller, Daniel Shaviro & Manoj Viswanathan).

• Sheltering Income Through a Corporation, 164 Tax Notes Federal 507 (2019) (Co-authored by: David Kamin).

2018

Articles

• Missing the Mark: Evaluating the New Tax Preferences for Business Income, 71 National Tax Journal 789 (2018) (Co-authored by: David Kamin).

• The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation, 16 The Forum: A Journal of Applied Research In Contemporary Politics 441 (2018).

• Requiring Reasonable Comp from a Corp, 160 Tax Notes 961 (2018).

• Taxing Inequality, 93 New York University Law Review 1421 (2018).

Contributions to Books

• Shades of Basic Income, in Sharing the Gains of the U.S. Global Economy: Proceedings of the New York University 70th Annual Conference on Labor 153 (Charlotte Garden & Samuel Estreicher eds. 2018) (Co-authored by: Clint Wallace).

2016

Articles

• Taxing Capital Appreciation, 70 Tax Law Review 111 (2016).