Ari Glogower

Northwestern Pritzker School of Law

750 N. Lake Shore Drive

Chicago, IL 60611

United States

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 185

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Top 185

in Total Papers Downloads

104,421

SSRN CITATIONS
Rank 41,343

SSRN RANKINGS

Top 41,343

in Total Papers Citations

17

CROSSREF CITATIONS

3

Scholarly Papers (27)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Law, San Francisco
Downloads 59,972 (36)
Citation 7

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
New York University School of Law, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, New York University School of Law, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Law, San Francisco
Downloads 38,714 (86)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

A Constitutional Wealth Tax

118 Michigan Law Review 717
Number of pages: 69 Posted: 08 Feb 2019 Last Revised: 30 Dec 2022
Ari Glogower
Downloads 785 (55,340)
Citation 2

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Wealth Tax, Inequality, Constitutional Law

4.

Taxation and Law and Political Economy

Ohio State Law Journal, Vol. 83, 2022, Ohio State Legal Studies Research Paper No. 632
Number of pages: 70 Posted: 15 Jun 2021 Last Revised: 29 Jun 2021
George Washington University Law School, Northwestern Pritzker School of Law, Loyola Law School Los Angeles and University of South Carolina School of Law
Downloads 546 (88,031)
Citation 1

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Tax, Tax Policy, Inequality, Law and Political Economy

5.

Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

USC Law Legal Studies Paper No. 16-5, USC CLASS Research Paper No. CLASS16-23
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
Yale University - Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University (NYU), New York University School of Law, University of Southern California Gould School of Law, Deceased, University of Pennsylvania Carey Law School, Fordham University School of Law, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Virginia School of Law
Downloads 471 (105,444)

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6.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 446 (112,470)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

7.

Taxing Capital Appreciation

Tax Law Review, Vol. 70, No. 1, 2016, Ohio State Public Law Working Paper No. 398
Number of pages: 66 Posted: 04 Jun 2017 Last Revised: 09 Sep 2021
Ari Glogower
Downloads 406 (125,483)
Citation 3

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Tax Law, Tax Policy

8.

Progressive Tax Procedure

96 New York University Law Review 668 (2021), UC Irvine School of Law Research Paper , Ohio State Legal Studies Research Paper No. 559
Number of pages: 70 Posted: 30 Jul 2020 Last Revised: 07 Jun 2021
Joshua D. Blank and Ari Glogower
University of California, Irvine School of Law and Northwestern Pritzker School of Law
Downloads 339 (153,219)

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Progressivity, Progressive Taxation, Tax Noncompliance, Tax Procedure, Tax Avoidance, Tax Enforcement, IRS, Tax Penalties, Means-Based Adjustments, Deterrence, High-Income Taxpayer

9.

Shades of Basic Income

NYU 70th Annual Conference on Labor (June 8-9, 2017), Ohio State Public Law Working Paper No. 443
Number of pages: 30 Posted: 22 Feb 2018
Clint Wallace and Ari Glogower
University of South Carolina School of Law and Northwestern Pritzker School of Law
Downloads 297 (176,222)

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Basic Income, Universal Basic Income

10.

Taxing Inequality

New York University Law Review, Vol. 93, No. 6, 2018
Number of pages: 68 Posted: 02 Jan 2019
Ari Glogower
Downloads 295 (177,502)

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Tax Law, Tax Policy, Inequality, Wealth Tax, Income Tax

11.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
University of Texas at Austin - School of Law, Boston College Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Carey Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 267 (196,530)
Citation 1

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

12.

The Trouble with Targeting Tax Shelters

Administrative Law Review, 2022, Ohio State Legal Studies Research Paper No. 660, UC Irvine School of Law Research Paper No. 2021-53
Number of pages: 26 Posted: 11 Oct 2021 Last Revised: 24 Mar 2022
Joshua D. Blank and Ari Glogower
University of California, Irvine School of Law and Northwestern Pritzker School of Law
Downloads 218 (239,325)

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Tax Shelter, Reportable Transaction, Disclosure, IRS, Audit, Progressivity, Tax Noncompliance, Tax Procedure, Tax Avoidance, Means-based adjustments, Deterrence, CIC Services, Anti-Injunction Act

13.

The Tax Information Gap at the Top

Iowa Law Review, 2023 Forthcoming, 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
Number of pages: 56 Posted: 29 Apr 2022 Last Revised: 06 Oct 2022
Joshua D. Blank and Ari Glogower
University of California, Irvine School of Law and Northwestern Pritzker School of Law
Downloads 205 (253,296)

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Tax Shelter, Disclosure, IRS, Audit, Progressivity, Tax Noncompliance, Tax Avoidance, Means-based adjustments, Deterrence, Tax Information Reporting, Inequality, Third-Party Information Reporting, Information Returns

14.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, New York University (NYU), Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 171 (297,526)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

15.

Sheltering Income Through a Corporation

Tax Notes Federal, Volume 164, Number 4, July 22, 2019
Number of pages: 16 Posted: 15 Nov 2019
Ari Glogower and David Kamin
Northwestern Pritzker School of Law and New York University School of Law
Downloads 154 (325,018)

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corporate income tax, pass-through taxation, tax reform

16.

Requiring Reasonable Comp from a Corp

Tax Notes, Vol. 160, No. 7, 2018, Ohio State Public Law Working Paper No. 460
Number of pages: 13 Posted: 13 Sep 2018 Last Revised: 09 Oct 2018
Ari Glogower
Downloads 146 (339,491)

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Tax Law, Tax Policy, Corporate Tax, S Corporations

17.

The (Uncertain) Future of Corporate Tax Shelters

Corporate Tax Research Handbook (Reuven Avi-Yonah, ed., Edward Elgar Publishing, Forthcoming, 2023) , Northwestern Law & Econ Research Paper No. 23-04, UC Irvine School of Law Research Paper No. 2023-20
Number of pages: 18 Posted: 29 Nov 2022 Last Revised: 06 Jun 2023
Joshua D. Blank and Ari Glogower
University of California, Irvine School of Law and Northwestern Pritzker School of Law
Downloads 144 (343,236)

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Tax Shelter, Reportable Transaction, Disclosure, IRS, Audit, Tax Noncompliance, Tax Procedure, Tax Avoidance, Deterrence, CIC Services, Anti-Injunction Act

18.

Why A Federal Wealth Tax Is Constitutional

Roosevelt Institute Issue Brief (2021), Ohio State Legal Studies Research Paper No. 623
Number of pages: 18 Posted: 18 Feb 2021 Last Revised: 26 Aug 2021
Ari Glogower, David Gamage and Kitty Richards
Northwestern Pritzker School of Law, Indiana University Maurer School of Law and Independent
Downloads 114 (409,462)

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Tax Law, Taxation, Wealth Tax, Constitutional Law

19.

When Should Means Matter? The Case of Tax Compliance

Virginia Tax Review, Forthcoming, UC Irvine School of Law Research Paper No. 2023-03, Northwestern Law & Econ Research Paper No. 23-05
Number of pages: 25 Posted: 01 Feb 2023 Last Revised: 04 Apr 2023
Joshua D. Blank and Ari Glogower
University of California, Irvine School of Law and Northwestern Pritzker School of Law
Downloads 113 (412,126)

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Tax Compliance, Tax Procedure, Tax Avoidance, Tax Enforcement, IRS, Tax Penalties, Means-Based Adjustments, Deterrence, High-Income Taxpayer, Progressive Taxation

20.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018 Last Revised: 01 Sep 2021
New York University School of Law, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Carey Law School, Yale University - Law School, University of Virginia School of Law, Kelley School of Business, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 107 (428,691)

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tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis

21.

The Progressivity Ratchet

104 Minnesota Law Review 1499, Ohio State Public Law Working Paper No. 517, NYU Law and Economics Research Paper No. 19-47
Number of pages: 87 Posted: 31 Oct 2019 Last Revised: 08 Feb 2022
Ari Glogower and David Kamin
Northwestern Pritzker School of Law and New York University School of Law
Downloads 101 (446,596)

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tax reform, progressivity, corporate income taxes, pass-through deduction

22.

219 Economists, Law Professors & Other Academics Urge Congress to Include the 'Billionaires Income Tax' in Build Back Better Act

Indiana Legal Studies Research Paper No. 470
Number of pages: 17 Posted: 13 Dec 2021 Last Revised: 01 Dec 2022
Fordham University School of Law, Georgetown University Law Center, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, University of California, Berkeley and University of California, Berkeley - Department of Economics
Downloads 99 (452,641)

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BIT, Billionaires Income Tax, BBB, Build Back Better, Americans for Tax Fairness, tax, legislation

23.

The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation

The Forum: A Journal of Applied Research in Contemporary Politics, 16(3): 441–460, 2018
Number of pages: 20 Posted: 04 Jan 2019
Ari Glogower
Downloads 98 (455,647)

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Tax Law, Tax Policy, Legislation, Politics

24.

How to Measure and Value Wealth for a Federal Wealth Tax Reform

Roosevelt Institute Issue Brief (2021), Indiana Legal Studies Research Paper No. 444, Ohio State Legal Studies Research Paper No. 627
Number of pages: 23 Posted: 06 Apr 2021 Last Revised: 28 Jun 2021
David Gamage, Ari Glogower and Kitty Richards
Indiana University Maurer School of Law, Northwestern Pritzker School of Law and Independent
Downloads 97 (458,690)

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Taxpayers, Wealth, Wealth Tax, Wealth Tax Reform, Income Tax, Tax Avoidance, IRS, Internal Revenue Service, Wealth Inequality, Income Inequality

25.

Comparing Capital Income and Wealth Taxes

Pepperdine Law Review, Forthcoming
Number of pages: 40 Posted: 07 Sep 2021
Ari Glogower
Downloads 63 (593,549)

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Tax Policy, Tax Reform, Progressive Taxation, Wealth, Capital Income

26.

A Basic Needs Baseline for Distributional Analysis

Brigham Young University Law Review, Vol. 48, No. 6, 2023
Number of pages: 73 Posted: 25 Jul 2023
Ari Glogower
Downloads 50 (662,213)

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Tax Policy, Redistribution, Inequality, Distributional Analysis, Income Inequality

27.

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

Number of pages: 37
Northwestern Pritzker School of Law, New York University School of Law, Fordham University School of Law, University of California, Davis - School of Law and Tax Law Center at NYU Law
Downloads 3

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Tax Policy, Constitutional Law, Tax Law, Income Taxation