Tax Law and Policy - Professor of Law, Northwestern Pritzker School of Law. he/his

Chicago, IL
Joined February 2013
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
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The Washington University Law Review is pleased to publish Tariffs and the Taxing Power: Historical Lessons for Major Questions and Nondelegation by Conor Clarke (@conorjclarke) and Ari Glogower (@AriGlogower ) as part of Volume 103, Issue 6. The Article examines the historical foundations of presidential tariff authority and their implications for the major questions and nondelegation doctrines. Read: wustllawreview.org/2026/07/2…
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Ari Glogower retweeted
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: spkl.io/6014AoTrp Subscribe: spkl.io/6010AoTrw #LawTwitter
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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.
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Ari Glogower retweeted
Clarke & Glogower on History, Tariffs, and Nondelegation, legaltheoryblog.com/2025/11/… - 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.
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Ari Glogower retweeted
.@conorjclarke (@WashULaw) & @AriGlogower (@NorthwesternLaw): Tariffs and the Taxing Power: Historical Lessons for Major Questions and Nondelegation by @JonEndean @brooklynlaw bit.ly/4nXx35M
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Ari Glogower retweeted
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: spkl.io/6011AJhkP Subscribe: spkl.io/6015AJhkT #LawTwitter
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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." bloomberglaw.com/product/bla…
Policymakers have begun investigating how high-end life insurance policies serve as tax-nullifying investment "wrappers." Forthcoming in Virginia Tax Review, @AriGlogower and I offer a comprehensive overview of how this happened and ways to address it. papers.ssrn.com/sol3/papers.…
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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
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Ari Glogower retweeted
Today's Tax Workshops: Parsons At Duke, Graetz At UCLA, Glogower & Granato At Connecticut bit.ly/3X1jnMp @AmandaH_Parsons @ColoLaw @DukeLaw @ColumbiaLaw @UCLA_Law @AriGlogower @NorthwesternLaw @agranato42 @Yale @UConnLaw
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Important new book from two outstanding scholars.
My new book "Untaxed: The Rich, the IRS, and a New Approach to Tax Compliance" (with @JoshuaDBlank and published by @CambridgeUP) just arrived! @UCILaw @NorthwesternLaw (Links below)
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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: a.co/d/bgknJuI
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My new book "Untaxed: The Rich, the IRS, and a New Approach to Tax Compliance" (with @JoshuaDBlank and published by @CambridgeUP) just arrived! @UCILaw @NorthwesternLaw (Links below)
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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.
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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/
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Thanks David Elkins for the great review of my new article @FordhamLRev "The Constitutional Limits to the Taxing Power" @SoCalTaxProf @NorthwesternLaw papers.ssrn.com/sol3/papers.…
Weekly @SSRN Tax Article Review And Roundup: Elkins Reviews @AriGlogower's The Constitutional Limits To The Taxing Power bit.ly/3BRwLLE
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Ari Glogower retweeted
The Constitutional Limits To The Taxing Power, 93 @FordhamLRev 781 (2024) bit.ly/4iHFq41 by @AriGlogower (@NorthwesternLaw)
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Thank you @LaurenLoricchio for this great writeup of my new paper with @agranato42 "Reforming the Taxation of Life Insurance" @TaxNotes @vataxreview
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: bit.ly/3CH0fvV
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