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 33,024

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Top 33,024

in Total Papers Downloads

1,508

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
Number of pages: 53 Posted: 27 May 2005
Charlene D. Luke
University of Florida Levin College of Law
Downloads 282 (117,523)

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

2.
Downloads 271 (122,447)
Citation 1

Risk, Return, and Economic Substance

FSU Public Law & Legal Theory Research Paper No. 280
Number of pages: 42 Posted: 18 Oct 2007 Last Revised: 11 Nov 2008
Charlene D. Luke
University of Florida Levin College of Law
Downloads 194 (169,545)
Citation 1

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Risk, Return, and Economic Substance

Virginia Tax Review, Vol. 27, Spring 2008
Number of pages: 52 Posted: 12 Feb 2008
Charlene D. Luke
University of Florida Levin College of Law
Downloads 77 (340,877)

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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 203 (162,733)

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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
Number of pages: 98 Posted: 24 Jul 2010
Charlene D. Luke
University of Florida Levin College of Law
Downloads 179 (182,446)

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5.

Taxing Risk: An Approach to Variable Insurance Reform

Buffalo Law Review, Vol. 55, 2007
Number of pages: 54 Posted: 14 Feb 2007
Charlene D. Luke
University of Florida Levin College of Law
Downloads 145 (218,047)

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6.

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

39 Seattle U. L. Rev. 33 (2015)
Number of pages: 51 Posted: 03 Jul 2015 Last Revised: 12 Feb 2016
Charlene D. Luke
University of Florida Levin College of Law
Downloads 138 (226,821)

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income tax, debt

7.

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

Connecticut Insurance Law Journal, Forthcoming
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 (327,541)

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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 80 (329,940)

Abstract:

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income tax, captive insurance

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
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 75 (342,586)

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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)
Number of pages: 5 Posted: 07 May 2016
Charlene D. Luke
University of Florida Levin College of Law
Downloads 53 (408,585)

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11.

Continuity as the Key to Reform of Section 355

69 Am. U. L. Rev. F. 39 (2019)
Number of pages: 10 Posted: 18 Jun 2020
Charlene D. Luke
University of Florida Levin College of Law
Downloads 1 (702,530)

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