Gladriel Shobe

Brigham Young University - J. Reuben Clark Law School

Professor of Law

430 JRCB

Brigham Young University

Provo, UT 84602

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 2,653

SSRN RANKINGS

Top 2,653

in Total Papers Downloads

25,962

TOTAL CITATIONS

5

Scholarly Papers (14)

1.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

71 Vanderbilt Law Review 889 (2018), BYU Law Research Paper No. 17-24
Number of pages: 47 Posted: 06 Sep 2017 Last Revised: 15 Nov 2021
Gladriel Shobe
Brigham Young University - J. Reuben Clark Law School
Downloads 7,383 (1,985)
Citation 2

Abstract:

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Tax Receivable Agreements, Tax Receivable Agreement, TRA, Up-C, IPOs, Supercharged IPOs

2.

Supercharged IPOs and the Up-C

88 University of Colorado Law Review 913 (2017), BYU Law Research Paper No. 17-03
Number of pages: 48 Posted: 26 Mar 2016 Last Revised: 15 Nov 2021
Gladriel Shobe
Brigham Young University - J. Reuben Clark Law School
Downloads 6,314 (2,596)

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Up-C, Tax Receivable Agreement, TRA, Supercharged IPO, Tax, IPO

3.

Ending the Local Tax Deduction

Tax Notes, Vol. 149, No. 7, November 16, 2015, p. 955
Number of pages: 9 Posted: 21 Jan 2016 Last Revised: 15 Nov 2021
Gladriel Shobe
Brigham Young University - J. Reuben Clark Law School
Downloads 5,611 (3,190)

Abstract:

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State and Local Tax Deduction, SALT Deduction, Tax, State Deduction, Local Deduction

4.

Disaggregating the State and Local Tax Deduction

35 Virginia Tax Review 327 (2016), BYU Law Research Paper No. 18-09
Number of pages: 61 Posted: 13 Jul 2015 Last Revised: 15 Nov 2021
Gladriel Shobe
Brigham Young University - J. Reuben Clark Law School
Downloads 4,814 (4,199)

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State and Local Tax Deduction, SALT Deduction, Tax, State Deduction, Local Deduction

5.

The Substance Over Form Doctrine and the Up-C

38 Virginia Tax Review 249 (2018), BYU Law Research Paper No. 19-02
Number of pages: 21 Posted: 15 Jan 2019 Last Revised: 15 Nov 2021
Gladriel Shobe
Brigham Young University - J. Reuben Clark Law School
Downloads 468 (129,465)

Abstract:

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Up-C, Tax Receivable Agreement, TRA, Rule 144, IPO, Initial Public Offering

6.

Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?

Management Science (Forthcoming)
Number of pages: 56 Posted: 13 Apr 2022
New York University, New York University, Brigham Young University - Marriott School of Business and Brigham Young University - J. Reuben Clark Law School
Downloads 462 (131,495)
Citation 2

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IPO, Up-C, Tax Receivable Agreements, TRAs, Dual Class

7.

The Dual Class Spectrum

39 Yale J. Reg. (forthcoming 2022), BYU Law Research Paper No. 21-26
Number of pages: 49 Posted: 11 Oct 2021 Last Revised: 04 Apr 2022
Jarrod Shobe and Gladriel Shobe
Brigham Young University - J. Reuben Clark Law School and Brigham Young University - J. Reuben Clark Law School
Downloads 428 (143,985)
Citation 1

Abstract:

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Dual Class, Dual-Class Companies, Up-C, IPO, High-Vote Stock, Shareholder Agreements, Stockholder Agreements, SEC

8.

Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress

55 University of Michigan Journal of Law Reform 309 (2022) , Indiana Legal Studies Research Paper No. 443, BYU Law Research Paper No. 21-17
Number of pages: 57 Posted: 02 Apr 2021 Last Revised: 07 Nov 2022
University of Missouri School of Law, University of California, Davis - School of Law, Brigham Young University - J. Reuben Clark Law School and University of Nebraska College of Law
Downloads 123 (479,026)

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COVID-19, Fiscal Federalism, 2020, State Budget Crisis

9.

Subsidizing Economic Segregation Through the State and Local Tax Deduction

11 U.C. Irvine Law Review 539 (2020), BYU Law Research Paper No. 20-11
Number of pages: 45 Posted: 04 Mar 2020 Last Revised: 15 Nov 2021
Gladriel Shobe
Brigham Young University - J. Reuben Clark Law School
Downloads 112 (514,204)

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State and Local Tax Deduction, SALT Deduction, $10,000 Cap, Economic Segregation, Income Inequality, Tax

10.

Why States Should Consider Expanding Sales Taxes To Services, Part 1

Tax Notes State, Volume 98, December 21, 2020, Indiana Legal Studies Research Paper No. 428, BYU Law Research Paper No. 21-15
Number of pages: 6 Posted: 20 Feb 2021 Last Revised: 01 Jun 2021
Brigham Young University - J. Reuben Clark Law School, Brigham Young University, J. Reuben Clark Law School, Students, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 67 (704,718)

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Sales Tax, COVID-19, Coronavirus, Services, States, Budgets, Crisis, SAFE, State Action in Fiscal Emergencies

11.

How States Should Now Consider Expanding Sales Taxes to Services, Part 2

Tax Notes State, Volume 99, January 4, 2021 , Indiana Legal Studies Research Paper No. 429, BYU Law Research Paper No. 21-16
Number of pages: 6 Posted: 20 Feb 2021 Last Revised: 01 Jun 2021
Brigham Young University, J. Reuben Clark Law School, Students, Brigham Young University - J. Reuben Clark Law School, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 65 (715,745)

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COVID-19, Fiscal Challenges, Sales Tax, Taxation, Coronavirus, Services, SAFE, State Action in Fiscal Emergencies, Tax Pyramiding

12.

Moelis and Private Equity in the Public Market

Yale J. Reg., forthcoming 
Number of pages: 67 Posted: 03 Mar 2025
Gladriel Shobe, Jarrod Shobe and William W. Clayton
Brigham Young University - J. Reuben Clark Law School, Brigham Young University - J. Reuben Clark Law School and Brigham Young University - J. Reuben Clark Law School
Downloads 62 (733,050)

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13.

Contractual Control in Dual-Class Corporations

Yale Journal on Regulation, Volume 42, Pp. 332-382
Number of pages: 51 Posted: 24 Feb 2025
Jarrod Shobe and Gladriel Shobe
Brigham Young University - J. Reuben Clark Law School and Brigham Young University - J. Reuben Clark Law School
Downloads 49 (818,779)

Abstract:

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Dual Class, Moelis, Contractual Control, Stockholders Agreement, Shareholder Agreement

14.

Geographic Inequality and the SALT Deduction

Number of pages: 51 Last Revised: 20 Mar 2025
Gladriel Shobe and Matthew S. Johnson
Brigham Young University - J. Reuben Clark Law School and affiliation not provided to SSRN
Downloads 4

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