Box # Gainesville, FL 32611
Professor Charlene D. Luke’s research primarily focuses on the problem of tax avoidance and evasion. Her work on the economic substance doctrine is highly regarded and has been selected for inclusion by the Practicing Law Institute in its influential series on the taxation of corporations and partnerships. Professor Luke also writes about tax issues relating to various forms of insurance. Professor Luke joined the University of Florida in 2008 and teaches tax courses in both its J.D. and LL.M. programs. Professor Luke’s scholarship can be found on:
EducationJ.D., Brigham Young University (first in class); B.A., Brigham Young University
Teaching & Scholarship
- Individual Income Taxation, Corporate Taxation, Partnership Taxation, Tax Shelters
- 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).
Corporate Taxation (3 credits) - LAW 6610
Partnership Taxation (3 credits) - LAW 6616
- "Of More Than Usual Interest: The Taxing Problem of Debt Principal," 39 Seattle University Law Review 33 (2015)
- "The Relevance Games: Congress’s Choices for Economic Substance Gamemakers," 66 Tax Lawyer 551 (2013), updated as Chapter 432, PLI Corporate Tax Practice Series: Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Reorganizations & Restructurings (2014) & as Chapter 265E, PLI Partnership Tax Practice Series: Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances (2014)
- "Managing the Next Deluge: A Tax System Approach to Flood Insurance," 18 Connecticut Insurance Law Journal (2011) (with Aviva Abramovsky)
- "What Would Henry Simons Do?: Using an Ideal to Shape and Explain the Economic Substance Doctrine," 11 Houston Journal of Business and Tax 108 (2011
- "Risk, Return, and Objective Economic Substance," 27 Virginia Tax Review 783 (2008)
- "Taxing Risk: An Approach to Variable Insurance Reform," 55 Buffalo Law Review 251 (2007)
- "Beating the “Wrap”: The Agency Effort to Control Wraparound Insurance Tax Shelters," 25 Virginia Tax Review 129 (2005)
- Repeal or Retain Section 1031?: A Tempest in a $6 Billion Teapot, 34 ABA TAX SECTION NEWS QUARTERLY 1 (SPRING 2015) (with Bradley T. Borden, Joseph B. Darby III, & Roberta F. Mann)
- Illuminating the Dark Matter of Intellectual Capital 66 FLA. L. REV. FORUM 61 (2015) (article review)
- The Role of Developed World Tax Incentives in Microfinance, TAX, LAW AND DEVELOPMENT 241 (Yariv Brauner & Miranda Stewart, eds., 2013) (book chapter).
- Three Once & Future Issues, 20 ABA TAX SECTION NEWS QUARTERLY 1 (Fall 2010)
- Summary of Tax Shelter Disclosure Regulations, SH036 ALI-ABA 991 (2002) (with Michael Hirschfeld)
- The Developmental Progress of Free Exercise,, 1999 BYU L. REV. 943 (book review)