Charlene D. Luke

University of Florida - Levin College of Law

Assistant Professor

P.O. Box 117625

Gainesville, FL 32611-7625

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 26,495

SSRN RANKINGS

Top 26,495

in Total Papers Downloads

1,319

CITATIONS

1

Scholarly Papers (9)

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 257 (88,182)

Abstract:

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

2.
Downloads 251 ( 95,705)
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 186 (128,407)
Citation 1

Abstract:

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 65 (278,607)
Citation 1

Abstract:

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 185 (123,583)

Abstract:

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 165 (137,392)

Abstract:

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 131 (166,645)

Abstract:

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 71 (179,032)

Abstract:

income tax, debt

7.

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 Syracuse University College of Law
Downloads 60 (275,287)

Abstract:

8.

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 36 (299,170)

Abstract:

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

9.

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 0 (324,199)

Abstract: