All Rise

Faculty Focus: Ari Glogower

By Shantay PiazzaThe Ohio State University Law School Magazine | Winter 2019


Ari Glogower


It’s been one year since President Donald Trump signed major tax legislation into law. One of the largest overhauls of the United States tax code in more than 30 years, the 2017 tax legislation cut the corporate tax rate from 35 to 21 percent. The legislation also increased the standard deduction, eliminated the personal exemption, cut the rates on other forms of business income, and brought other significant changes to the tax law. While certain portions of the new tax law that impact individuals are set to expire (unless Congress takes further action), the corporate tax cuts are permanent.

Over the last year, keen insights from legal scholars like Assistant Professor Ari Glogower helped explain the intricacies of the law and how it ultimately affects individuals and corporations alike. Glogower is an alumnus of Yale University and New York University School of Law. He joined the Moritz faculty in 2016. His research focuses on progressive taxation, the taxation of capital gains and business entities, and wealth and inequality.

“One thing that is so fascinating about tax, in particular, is that there are technical aspects that are almost like puzzles, but with critical consequences for our society and for our economy,” he said. “The policy dimensions are critically important and fascinating, but then, on the other hand, it’s this really intricate and technical area of law.”

In December 2017, Glogower served as a lead co-author on a series of reports on the new tax law titled, The Games They Will Play. The reports became major contributors to the national conversation about the tax code overhaul. They went viral and were cited by journalists in leading media outlets including CBS, Forbes, and The Wall Street Journal. “Although it had no apparent effect on the legislation, the reports were able to raise awareness, highlight the hasty drafting of the legislation, and expose some deep structural problems with the new legislation,” Glogower said.

Glogower spent the summer working on a series of follow-up papers related to the new tax law. In September, Tax Notes published his article, Requiring Reasonable Comp from a Corp. The article considers whether a reasonable compensation requirement can be applied when a corporation makes no payment in any form to the shareholder-employee, and the implications of this question for changes under the 2017 Tax Legislation. This fall he also published a co-authored article on the legislation in the National Tax Journal titled, Missing the Mark: Evaluating the New Tax Preferences for Business Income and an essay in The Forum: A Journal of Applied Research in Contemporary Politics titled, The Rhetoric and Reality of Small Business Preferences in the New Tax Legislation.

He is also currently working on a co-authored article that analyzes the structural consequences of the tax legislation for the future of the progressive tax system titled, The Tax Rate Ratchet.

Beyond his works on the recent tax legislation, Glogower is at work on a series of papers about wealth and wealth inequality as well. One forthcoming paper in the New York University Law Review titled, Taxing Inequality focuses on the relationship between wealth and income as factors of economic well-being. Glogower is authoring a follow-up paper titled, A Constitutional Wealth Tax which considers how Congress can avoid possible constitutional obstacles to wealth taxation.

“We’ve become very familiar with discussions about civil, social or political rights,” he said. “Economic rights are important too, and I think we should make sure we’re also having that important conversation.”