| Theories of distributive justice and limitations on taxation: what Rawls demands from tax systems L Sugin Fordham L. Rev. 72, 1991, 2003 | 146 | 2003 |
| Tax Expenditure Analysis and Constitutional Decisions L Sugin Hastings LJ 50, 407, 1998 | 92 | 1998 |
| Resisting the Corporatization of Nonprofit Governance: Transforming Obedience into Fidelity L Sugin Fordham L. Rev. 76, 893, 2007 | 79 | 2007 |
| A philosophical objection to the optimal tax model L Sugin Tax L. Rev. 64, 229, 2010 | 78 | 2010 |
| Tax Expenditures, Reform, and Distributive Justice L Sugin Colum. J. Tax L. 3, 1, 2011 | 61 | 2011 |
| First Amendment rights of military personnel: Denying rights to those who defend them L Sugin NYUL Rev. 62, 855, 1987 | 40 | 1987 |
| Invisible Taxpayers L Sugin Tax L. Rev. 69, 617, 2015 | 36 | 2015 |
| Theories of the Corporation and the Tax Treatment of Corporate Philanthropy L Sugin NYL Sch. L. Rev. 41, 835, 1996 | 33 | 1996 |
| The Great and Mighty Tax Law: How the Roberts Court Has Reduced Constitutional Scrutiny of Taxes and Tax Expenditures L Sugin Brook. L. Rev. 78, 777, 2012 | 28 | 2012 |
| Politics, disclosure, and state law solutions for 501 (c)(4) organizations L Sugin Chi.-Kent L. Rev. 91, 895, 2016 | 27 | 2016 |
| Payroll Taxes, Mythology, and Fairness L Sugin Harv. J. on Legis. 51, 113, 2014 | 27 | 2014 |
| Encouraging Corporate Charity L Sugin Va. Tax Rev. 26, 125, 2006 | 27 | 2006 |
| Competitive Philanthropy: Charitable Naming Rights, Inequality, and Social Norms L Sugin Ohio St. LJ 79, 121, 2018 | 19 | 2018 |
| Foreword: We Are What We Tax ML Fellows, G Heinecke, L Sugin Fordham Law Review 84 (6), 2413, 2016 | 18 | 2016 |
| Nonrecourse Debt Revisited, Restructured and Redefined L Sugin Tax. L. Rev. 51, 115, 1995 | 17 | 1995 |
| Rhetoric and reality in the tax law of charity L Sugin Fordham L. Rev. 84, 2607, 2015 | 14 | 2015 |
| Strengthening charity law: Replacing media oversight with advance rulings for nonprofit fiduciaries L Sugin Tul. L. Rev. 89, 869, 2014 | 13 | 2014 |
| Lifting the Museum's Burden from the Backs of the University: Should the Art Collection Be Treated as Part of the Endowment L Sugin New Eng. L. Rev. 44, 541, 2009 | 12 | 2009 |
| Sustaining Progressivity in the Budget Process: A Commentary on Gale & (and) Orszag's An Economic Assessment of Tax Policy in the Bush Administration, 2001-2004 L Sugin BCL Rev. 45, 1259, 2003 | 12 | 2003 |
| The individual tax base: Cases, problems, and policies in federal taxation LL Malman, LF Sugin, CG Wallace | 11 | 2019 |
