Charlene Luke
教授，美国佛罗里达大学法学院
Email: lukec@law.ufl.edu
http://www.law.ufl.edu/faculty/charlene-luke
来访时间：2013-2014学年第二学期
课程名称：《美国所得税法基本原理》
课程学分：1学分
Education
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).
Articles
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]
