Author Page for Charlene D. Luke

1.

Risk, Return, and Economic Substance

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Risk, Return, and Economic Substance

FSU Public Law & Legal Theory Research Paper No. 280, FSU Law & Economics Research Paper No. 07-20

Number of pages: 42 Posted: 18 Oct 2007 Last Revised: 11 Nov 2008

Charlene D. Luke

University of Florida Levin College of Law

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Risk, Return, and Economic Substance

Virginia Tax Review, Vol. 27, Spring 2008, FSU Law & Economics Research Paper No. 07-20, FSU Public Law & Legal Theory Research Paper No. 280

Number of pages: 52 Posted: 12 Feb 2008

Charlene D. Luke

University of Florida Levin College of Law

Downloads 111 (521,242)

Abstract:

2.

Beating the 'Wrap': The Agency Effort to Control Wraparound Insurance Tax Shelters

FSU College of Law Public Law Research Paper No. 154, FSU College of Law, Law and Economics Paper No. 05-20

Number of pages: 53 Posted: 27 May 2005

Charlene D. Luke

University of Florida Levin College of Law

Downloads 314 (202,705)

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3.

The Relevance Games: Congress’s Choices for Economic Substance Gamemakers

Number of pages: 69 Posted: 02 Sep 2012

Charlene D. Luke

University of Florida Levin College of Law

Downloads 224 (285,543)

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4.

What Would Henry Simons Do?: Using an Ideal to Shape and Explain the Economic Substance Doctrine

Houston Business and Tax Law Journal, Forthcoming, University of Florida Levin College of Law Research Paper No. 2010-18

Number of pages: 98 Posted: 24 Jul 2010

Charlene D. Luke

University of Florida Levin College of Law

Downloads 205 (310,590)

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5.

Of More than Usual Interest: The Taxing Problem of Debt Principal

39 Seattle U. L. Rev. 33 (2015), University of Florida Levin College of Law Research Paper No. 16-6

Number of pages: 51 Posted: 03 Jul 2015 Last Revised: 12 Feb 2016

Charlene D. Luke

University of Florida Levin College of Law

Downloads 166 (375,646)

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6.

To Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot

Taxation News Quarterly, A.B.A. Sec, Vol. 34, No. 1, 2015, Brooklyn Law School, Legal Studies Paper No. 412

Number of pages: 10 Posted: 13 May 2015

Bradley T. Borden, Joseph Darby, Charlene D. Luke and Roberta F. Mann

Brooklyn Law School, Boston University - School of Law, University of Florida Levin College of Law and University of Oregon School of Law

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7.

Taxing Risk: An Approach to Variable Insurance Reform

Buffalo Law Review, Vol. 55, 2007, FSU College of Law, Public Law Research Paper No. 247

Number of pages: 54 Posted: 14 Feb 2007

Charlene D. Luke

University of Florida Levin College of Law

Downloads 165 (377,680)

Citation 1

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8.

Captivating Deductions

Hofstra Law Review, Vol. 46, 2018

Number of pages: 61 Posted: 30 Apr 2018

Charlene D. Luke

University of Florida Levin College of Law

Downloads 130 (458,807)

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9.

Managing the Next Deluge: A Tax System Approach to Flood Insurance

Connecticut Insurance Law Journal, Forthcoming, University of Florida Levin College of Law Research Paper

Number of pages: 65 Posted: 25 Aug 2011

Charlene D. Luke and Aviva Abramovsky

University of Florida Levin College of Law and University of Idaho - College of Law

Downloads 100 (558,230)

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10.

Illuminating the Dark Matter of Intellectual Capital

66 Fla. L. Rev. Forum 61 (2015), University of Florida Levin College of Law Research Paper No. 16-16

Number of pages: 5 Posted: 07 May 2016

Charlene D. Luke

University of Florida Levin College of Law

Downloads 74 (668,486)

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11.

Continuity as the Key to Reform of Section 355

69 Am. U. L. Rev. F. 39 (2019), University of Florida Levin College of Law Research Paper No. 20-28

Number of pages: 11 Posted: 18 Jun 2020 Last Revised: 02 Sep 2020

Charlene D. Luke

University of Florida Levin College of Law

Downloads 54 (783,346)

Charlene D. Luke

University of Florida Levin College of Law

Assistant Professor

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Scholarly Papers (11)

Risk, Return, and Economic Substance

Risk, Return, and Economic Substance

Abstract:

Risk, Return, and Economic Substance

Abstract:

Beating the 'Wrap': The Agency Effort to Control Wraparound Insurance Tax Shelters

Abstract:

The Relevance Games: Congress’s Choices for Economic Substance Gamemakers

Abstract:

What Would Henry Simons Do?: Using an Ideal to Shape and Explain the Economic Substance Doctrine

Abstract:

Of More than Usual Interest: The Taxing Problem of Debt Principal

Abstract:

To Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot

Abstract:

Taxing Risk: An Approach to Variable Insurance Reform

Abstract:

Captivating Deductions

Abstract:

Managing the Next Deluge: A Tax System Approach to Flood Insurance

Abstract:

Illuminating the Dark Matter of Intellectual Capital

Abstract:

Continuity as the Key to Reform of Section 355

Abstract: