I’m thrilled to share that my new book “Untaxed: How the Rich Escape the IRS and How the Law Can Stop Them” (co-authored with @JoshuaDBlank) is under contract with Cambridge University Press. More to come soon! @CambridgeUP @OSU_Law @UCILaw
This paper examines the Supreme Court’s impending review of the President’s authority to impose #tariffs, focusing on whether Congress can constitutionally delegate this power & to what extent.
Read: https://t.co/n8yWbsPK2s
Subscribe: https://t.co/yZ2XAtzkYi
#LawTwitter
Wondering what to offer that special tax nerd in your life in this festive season? Look no further. My (highly subjective, biased) choice of the 3 top tax books of 2025.
Clarke & Glogower on History, Tariffs, and Nondelegation, https://t.co/YW9LyQhjAP - Conor Clarke (Washington University in St. Louis – School of Law) & Ari Glogower (Northwestern Pritzker School of Law) have posted Tariffs and the Taxing Power: Historical Lessons for Major Questions and Nondelegation (Washington University Law Review, Vol. 103 (forthcoming 2026)) on SSRN.
This article reexamines the constitutional requirement that Congress apportion “direct” #taxes by population—a long-neglected limit on tax power that gained renewed attention in Moore v. #UnitedStates.
Read: https://t.co/Il6I55Iurr
Subscribe: https://t.co/hkUTrhwGeK
#LawTwitter
The Department of Justice has cited our article in the Second Circuit appeal of Pascucci vs. Commissioner of Internal Revenue. The case flips the usual sides on which party, the IRS or the taxpayer, wants to say who is the policy's "owner." https://t.co/ReF4Bv4gdA
Thrilled to share that my new book, "Automated Agencies: The Transformation of Government Guidance" (co-authored with Leigh Osofsky) will be published this May by Cambridge University Press (@CambridgeUP; @CUP_Law)! (pre-order links below) @UCILaw@unc_law
Looking forward to tomorrow’s book launch at @NorthwesternLaw for "Untaxed: The Rich, the IRS, and a New Approach to Tax Compliance" (@CambridgeUP, 2024). @AriGlogower and I will co-present and @sarahlawsky will offer commentary. "Untaxed" available at: https://t.co/WmOjlFJbIE
This book answers all your questions about tax administration and high-end noncompliance, from theories of progressivity, tax administration and differentiation in the law, to the practical reforms that can build a fairer and more effective tax compliance system.
On Wednesday, February 12th, @AriGlogower of @NorthwesternLaw & @agranato42 of @Yale will present their draft paper – “Reforming the Taxation of Life Insurance” – at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
Thanks David Elkins for the great review of my new article @FordhamLRev "The Constitutional Limits to the Taxing Power" @SoCalTaxProf@NorthwesternLaw https://t.co/eSvSOFGj49
A paper by @AriGlogower and @agranato42 that calls for reforms to the taxation of life insurance was updated to say that policymakers should reform tax-free exchanges of life insurance policies. The update is in response to @taxnotes reporting. Read more: https://t.co/J5D3wNnj90