Ari D. Glogower

Ohio State University (OSU) - Michael E. Moritz College of Law

55 West 12th Avenue

Columbus, OH 43210

United States

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 109

SSRN RANKINGS

Top 109

in Total Papers Downloads

102,004

SSRN CITATIONS

8

CROSSREF CITATIONS

3

Scholarly Papers (21)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Hastings Law
Downloads 59,706 (23)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads 38,332 (56)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

A Constitutional Wealth Tax

Michigan Law Review, Forthcoming
Number of pages: 69 Posted: 08 Feb 2019 Last Revised: 06 Apr 2020
Ari D. Glogower
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 708 (46,610)
Citation 1

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Wealth Tax, Inequality, Constitutional Law

4.

Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

USC Law Legal Studies Paper No. 16-5, USC CLASS Research Paper No. CLASS16-23
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
Yale University - Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), New York University School of Law, University of Southern California Gould School of Law, Deceased, University of Pennsylvania Carey Law School, Fordham University School of Law, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Virginia School of Law
Downloads 420 (89,442)

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5.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 380 (100,388)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

6.

Taxing Capital Appreciation

Tax Law Review, Vol. 70, No. 1, 2016, Ohio State Public Law Working Paper No. 398
Number of pages: 66 Posted: 04 Jun 2017 Last Revised: 09 Sep 2021
Ari D. Glogower
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 337 (114,885)
Citation 2

Abstract:

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Tax Law, Tax Policy

7.

Shades of Basic Income

NYU 70th Annual Conference on Labor (June 8-9, 2017), Ohio State Public Law Working Paper No. 443
Number of pages: 30 Posted: 22 Feb 2018
Clint Wallace and Ari D. Glogower
University of South Carolina School of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 267 (146,898)

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Basic Income, Universal Basic Income

8.

Progressive Tax Procedure

96 New York University Law Review 668 (2021), UC Irvine School of Law Research Paper , Ohio State Legal Studies Research Paper No. 559
Number of pages: 70 Posted: 30 Jul 2020 Last Revised: 07 Jun 2021
Joshua D. Blank and Ari D. Glogower
University of California, Irvine School of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 259 (151,429)

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Progressivity, Progressive Taxation, Tax Noncompliance, Tax Procedure, Tax Avoidance, Tax Enforcement, IRS, Tax Penalties, Means-Based Adjustments, Deterrence, High-Income Taxpayer

9.

Taxation and Law and Political Economy

Ohio State Law Journal, Vol. 83, 2022, Ohio State Legal Studies Research Paper No. 632
Number of pages: 70 Posted: 15 Jun 2021 Last Revised: 29 Jun 2021
George Washington University Law School, Ohio State University (OSU) - Michael E. Moritz College of Law, Loyola Law School Los Angeles and University of South Carolina School of Law
Downloads 253 (155,046)

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Tax, Tax Policy, Inequality, Law and Political Economy

10.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
University of Texas at Austin - School of Law, Boston College Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Carey Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 231 (169,293)
Citation 1

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

11.

Taxing Inequality

New York University Law Review, Vol. 93, No. 6, 2018
Number of pages: 68 Posted: 02 Jan 2019
Ari D. Glogower
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 224 (174,383)

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Tax Law, Tax Policy, Inequality, Wealth Tax, Income Tax

12.

Requiring Reasonable Comp from a Corp

Tax Notes, Vol. 160, No. 7, 2018, Ohio State Public Law Working Paper No. 460
Number of pages: 13 Posted: 13 Sep 2018 Last Revised: 09 Oct 2018
Ari D. Glogower
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 131 (276,145)

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Tax Law, Tax Policy, Corporate Tax, S Corporations

13.

Sheltering Income Through a Corporation

Tax Notes Federal, Volume 164, Number 4, July 22, 2019
Number of pages: 16 Posted: 15 Nov 2019
Ari D. Glogower and David Kamin
Ohio State University (OSU) - Michael E. Moritz College of Law and New York University School of Law
Downloads 130 (277,704)

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corporate income tax, pass-through taxation, tax reform

14.

The Trouble with Targeting Tax Shelters

Administrative Law Review, forthcoming, 2022, Ohio State Legal Studies Research Paper No. 660, UC Irvine School of Law Research Paper No. 2021-53
Number of pages: 32 Posted: 11 Oct 2021 Last Revised: 12 Oct 2021
Joshua D. Blank and Ari D. Glogower
University of California, Irvine School of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 119 (296,406)

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Tax Shelter, Reportable Transaction, Disclosure, IRS, Audit, Progressivity, Tax Noncompliance, Tax Procedure, Tax Avoidance, Means-based adjustments, Deterrence, CIC Services, Anti-Injunction Act

15.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 116 (301,797)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

16.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018 Last Revised: 01 Sep 2021
University of Chicago - Law School, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Carey Law School, Yale University - Law School, University of Virginia School of Law, Kelley School of Business, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 85 (369,999)

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tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis

17.

The Rhetoric and Reality of Small Business Preferences in the 2017 Tax Legislation

The Forum: A Journal of Applied Research in Contemporary Politics, 16(3): 441–460, 2018
Number of pages: 20 Posted: 04 Jan 2019
Ari D. Glogower
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 83 (375,265)

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Tax Law, Tax Policy, Legislation, Politics

18.

The Progressivity Ratchet

Minnesota Law Review, Forthcoming, Ohio State Public Law Working Paper No. 517, NYU Law and Economics Research Paper No. 19-47
Number of pages: 87 Posted: 31 Oct 2019 Last Revised: 06 Feb 2020
Ari D. Glogower and David Kamin
Ohio State University (OSU) - Michael E. Moritz College of Law and New York University School of Law
Downloads 72 (406,973)

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tax reform, progressivity, corporate income taxes, pass-through deduction

19.

How to Measure and Value Wealth for a Federal Wealth Tax Reform

Roosevelt Institute Issue Brief (2021), Indiana Legal Studies Research Paper No. 444, Ohio State Legal Studies Research Paper No. 627
Number of pages: 23 Posted: 06 Apr 2021 Last Revised: 28 Jun 2021
David Gamage, Ari D. Glogower and Kitty Richards
Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law and Independent
Downloads 62 (440,165)

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Taxpayers, Wealth, Wealth Tax, Wealth Tax Reform, Income Tax, Tax Avoidance, IRS, Internal Revenue Service, Wealth Inequality, Income Inequality

20.

Why A Federal Wealth Tax Is Constitutional

Roosevelt Institute Issue Brief (2021), Ohio State Legal Studies Research Paper No. 623
Number of pages: 18 Posted: 18 Feb 2021 Last Revised: 26 Aug 2021
Ari D. Glogower, David Gamage and Kitty Richards
Ohio State University (OSU) - Michael E. Moritz College of Law, Indiana University Maurer School of Law and Independent
Downloads 59 (450,861)

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Tax Law, Taxation, Wealth Tax, Constitutional Law

21.

Comparing Capital Income and Wealth Taxes

Pepperdine Law Review, Forthcoming
Number of pages: 40 Posted: 07 Sep 2021
Ari D. Glogower
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 30 (583,785)

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Tax Policy, Tax Reform, Progressive Taxation, Wealth, Capital Income