| Risk, Return, and Objective Economic Substance CD Luke Va. Tax Rev. 27, 783, 2007 | 23 | 2007 |
| Managing the Next Deluge: A Tax System Approach to Flood Insurance C Luke, A Abramovsky Conn. Ins. LJ 18, 1, 2011 | 20 | 2011 |
| The Relevance Games: Congress's Choices for Economic Substance Gamemakers CD Luke TAx LAw. 66, 551, 2012 | 19 | 2012 |
| Beating the Wrap: The Agency Effort to Control Wraparound Insurance Tax Shelters CD Luke Va. Tax Rev. 25, 129, 2005 | 14 | 2005 |
| What Would Henry Simons Do: Using an Ideal to Shape and Explain the Economic Substance Doctrine C Luke Hous. Bus. & Tax LJ 11, 108, 2011 | 12 | 2011 |
| Captivating Deductions CD Luke Hofstra L. Rev. 46, 855, 2017 | 8 | 2017 |
| Taxing risk: An approach to variable insurance reform CD Luke Buff. L. Rev. 55, 251, 2007 | 4 | 2007 |
| Of More Than Usual Interest: The Taxing Problem of Debt Principal CD Luke Seattle UL Rev. 39, 33, 2015 | 3 | 2015 |
| Risk, Return, and Economic Substance CD Luke Virginia Tax Review 27, 07-20, 2008 | 1 | 2008 |
| Tax Design for a Data-Rich World CD Luke Jotwell: J. Things We Like, 1, 2023 | | 2023 |
| Law over Improvision: A Call to Reform the Culture of Partnership Tax CD Luke Jotwell: J. Things We Like, 1, 2022 | | 2022 |
| The Upside of Investigating Taxpayers' Approaches to the Downside Risks of Tax Law Change CD Luke Jotwell: J. Things We Like, 1, 2021 | | 2021 |
| Federal income taxation of partnerships and S corporations MJ McMahon, DL Simmons, CD Luke, B Wells (No Title), 2020 | | 2020 |
| Time to Banish Partnership Hybrids from Partnership Taxation? CD Luke Jotwell: J. Things We Like, 1, 2019 | | 2019 |
| Continuity as the Key to Reform of Section 355 CD Luke Am. UL Rev. F. 69, 39, 2019 | | 2019 |
| Partnership income taxation JR Repetti, WH Lyons, CD Luke (No Title), 2018 | | 2018 |
| Captivating Deductions CD Luke Hofstra Law Review 46, 2018 | | 2018 |
| NEWSQUARTERLY BT Borden, JB Darby III, CD Luke, RF Mann | | 2015 |
| Illuminating the Dark Matter of Intellectual Capital CD Luke Fla. L. Rev. Forum 66, 61, 2014 | | 2014 |
| To Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot BT Borden, JB Darby III, CD Luke, RF Mann NewsQuarterly 34, 1, 2014 | | 2014 |
