Faculty Publications

Susan C. Morse

Journal Articles

  • A Corporate Offshore Transitions Tax, 91 N.C. L. Rev. 549 (2). LX HEIN WL SSRN URL
  • Startup, Ltd.: Tax Planning and Initial Incorporation, 13 Fla. Tax Rev. ___ (forthcoming 2013).
  • Tax Haven Incorporation for U.S. Headquartered Firms: No Exodus Yet, 66 Nat'l Tax J. ___ (forthcoming 2013) (with Eric J. Allen). SSRN
  • Ask for Help, Uncle Sam: The Future of Global Tax Reporting, 57 Vill. L. Rev. 529 (2012). LX WL SSRN
  • Tax Compliance and Norm Formation Under High-Penalty Regimes, 44 Conn. L. Rev. 675 (2012). FULLTEXT LX HEIN WL SSRN
  • Revisiting Global Formulary Apportionment, 29 Va. Tax Rev. 593 (2010). FULLTEXT LX HEIN WL SSRN
  • Cash Businesses and Tax Evasion, 20 Stan. L. & Pol'y Rev. 37 (2009) (with Stewart Karlinsky & Joseph Bankman). FULLTEXT LX HEIN WL SSRN
  • Qualified Intermediary or Bust?, 124 Tax Notes 471 (Aug. 2009). SSRN CATALOG
  • Using Salience and Influence to Narrow the Tax Gap, 40 Loy. U. Chi. L.J. 483 (2009). FULLTEXT LX HEIN WL SSRN
  • The How and Why of the New Public Corporation Tax Shelter Compliance Norm, 75 Fordham L. Rev. 961 (2006). FULLTEXT LX HEIN WL SSRN
  • Qualified Intermediary Status, Act III: Rev. Proc. 2000-12's Final Qualified Intermediary Agreement and Amendments to Final Withholding Rules, 29 Tax Mgmt. Int'l J. 403 (2000) (with Stephen E. Shay & Christopher J. Peters). WL CATALOG
  • Qualified Intermediary Status, Act II: Notice 99–8 and the Role of a Qualified Intermediary, 28 Tax Mgmt. Int'l J. 259 (1999) (with Stephen E. Shay). CATALOG
  • Qualified Intermediary Status: A New U.S. Withholding Role for Foreign Financial Institutions Under Final U.S. Withholding Regulations, 27 Tax Mgmt. Int'l J. 331 (1998) (with Stephen E. Shay). CATALOG
  • Recent Legislation, 108 Harv. L. Rev. 1411 (1995). LX HEIN WL
Chapters In Books

  • An Analysis of the FBAR High-Penalty Regime, in 2011 IRS Research Bulletin: Recent Research on Tax Administration and Compliance, Pub. 1500, at 49 (IRS 2011). URL
  • How Australia Got a VAT, in The VAT Reader: What a Federal Consumption Tax Would Mean for America 291 (Tax Analysts 2011). CATALOG
Book Reviews

  • Book Review, J. Am. Tax'n Ass'n 125 (Fall 2012) (reviewing Nigel Feetham, Tax Arbitrage: The Trawling of the International Tax System (2010)).
Newspaper & Magazine Articles

  • Underlawyering vs. Overlawyering, The Recorder, Feb. 20, 2012, at 10. LX CATALOG
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Reference Librarian Tony Pelczynski compiles the Faculty Publications database. Citation information is updated twice a year.