Photo of Charlene Luke

Charlene Luke




Mailing Address:
Box # Gainesville, FL 32611


(352) 273-0658


J.D., Brigham Young University (first in class) B.A., Brigham Young University

Teaching & Scholarship

Individual Income Taxation, Corporate Taxation, Partnership Taxation, Tax Shelters

Professional Activities

  • University of Florida: Joined College of Law in 2008 as Assistant Professor.
  • University of Utah: Visiting Faculty, Spring 2008
  • Florida State University: Assistant Professor, 2003-08
  • Private Practice: Judicial Clerk, Judge J. Clifford Wallace, U.S. Court of Appeals, Ninth Circuit, San Diego (2000-01); Dechert, LLP, Philadelphia, Pa. (2001-03).


  • The Relevance Games: Congress’s Choices for Economic Substance Gamemakers, 66 Tax Lawyer (forthcoming 2013) [SSRN]
  • Managing the Next Deluge: A Tax System Approach to Flood Insurance, 18 Conn. Ins. L.J. (2011) (with Aviva Abramovsky) [SSRN]
  • What Would Henry Simons Do?: Using an Ideal to Shape and Explain the Economic Substance Doctrine, 11 HOUS. J. BUS. & TAX 108 (2011) [SSRN]
  • Risk, Return, and Objective Economic Substance, 27 VA. TAX. REV. 783 (2008) [SSRN]
  • Taxing Risk: An Approach to Variable Insurance Reform, 55 BUFF. L. REV. 251 (2007) [SSRN]
  • Beating the “Wrap”: The Agency Effort to Control Wraparound Insurance Tax Shelters, 25 VA. TAX REV. 129 (2005) [SSRN]