Charlene D. Luke

University of Florida Levin College of Law

Assistant Professor

P.O. Box 117625

Gainesville, FL 32611-7625

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 36,178

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Top 36,178

in Total Papers Downloads

1,567

SSRN CITATIONS

2

CROSSREF CITATIONS

2

Scholarly Papers (11)

1.

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 284 (129,547)

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investor control, variable insurance, variable annuity, inside buildup, wraparound insurance

2.
Downloads 273 (134,976)
Citation 1

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
Downloads 195 (186,471)
Citation 1

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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 78 (371,314)

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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 205 (178,194)

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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 180 (200,426)

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5.

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 146 (238,899)

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6.

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 141 (245,795)

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income tax, debt

7.

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 91 (334,955)

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income tax, captive insurance

8.

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 at Buffalo Law School
Downloads 81 (359,513)

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9.

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
Brooklyn Law School, Boston University - School of Law, University of Florida Levin College of Law and University of Oregon School of Law
Downloads 78 (367,532)

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Section 1031, like-kind exchange, like-kind property, lock-in effect

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 53 (447,846)

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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 35 (525,725)

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