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ARI D. GLOGOWER

2025

Articles

• Reforming the Taxation of Life Insurance, 44 Viriginia Tax Review 235 (2025) (Co-authored by: Andrew Granato).

2024

Books

• Untaxed: The Rich, The Irs, And A New Approach To Tax Compliance (2024) (Co-authored by: Joshua D. Blank).

Articles

• The Constitutional Limits to the Taxing Power, 93 Fordham Law Review 781 (2024).

• The Moores Lost Their Claim and Moore, 184 Tax Notes Federal 1509 (Aug. 19, 2024) (Co-authored by: Lily Batchelder, Chye-Ching Huang, David Kamin, Rebecca Kysar, Kelsey Merrick, Darien Shanske & Thalia Spinrad).

• The Policy and Politics of Alternative Minimum Taxes, 77 National Tax Journal 467 (2024) (Co-authored by: David Gamage).

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).

• A Basic Needs Baseline for Distributional Analysis, 48 BYU Law Review 1697 (2023).

Legal Documents

• Amicus Brief of Tax Law Center at NYU Law and Professors Ari Glogower, David Kamin, Rebecca Kysar, and Darien Shankse in Support of Respondent in Moore v. United States, No. 22-800 (October 23, 2023), Northwestern Law & Econ Research Paper No. 23-26, Northwestern Public Law Research Paper No. 23-67 (2023) (Co-authored by: David Kamin, Rebecca M. Kysar, Darien Shanske & Thalia Spinrad).

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

• 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).

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

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

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

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

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).

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

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