Stephen E. Shay

Harvard Law School

Senior Lecturer on Law

1563 Manssachusetts Avenue

Cambridge, MA 02138

United States

SCHOLARLY PAPERS

36

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8,486

CITATIONS
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Top 16,794

in Total Papers Citations

44

Scholarly Papers (36)

1.

Base Erosion and Profit Shifting: A Roadmap for Reform

Bulletin for International Taxation, Vol. 68, p. 275, 2014, Boston College Law School Legal Studies Research Paper No. 324
Number of pages: 6 Posted: 28 Jun 2014 Last Revised: 14 Jul 2014
Hugh J. Ault, Wolfgang Schoen and Stephen E. Shay
Boston College Law School, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Harvard Law School
Downloads 1,125 (17,993)
Citation 1

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2.

Tax Reform – Process Failures, Loopholes and Wealth Windfalls

Number of pages: 5 Posted: 28 Nov 2017
Stephen E. Shay
Harvard Law School
Downloads 702 (35,278)

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3.

Some Perspectives from the United States on the Worldwide Taxation vs. Territorial Taxation Debate

Journal of the Australasian Tax Teachers Association, Vol. 3, No. 35, 2008
Number of pages: 52 Posted: 26 Jul 2009
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 495 (55,659)

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International taxation, income taxation, taxation federal

4.

Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income

Florida Tax Review, Vol. 5, No. 4, 2001
Number of pages: 29 Posted: 17 Oct 2007
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 474 (58,818)
Citation 1

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International Taxation, Taxation, International, Fairness, Equity

5.

Worse than Exemption

Emory Law Journal, Vol. 59, No. 1, October 2009
Number of pages: 72 Posted: 17 Jan 2010 Last Revised: 09 Jun 2015
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 415 (69,115)

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Income Taxation, International Taxation, Transnational Taxation, Tax Policy

6.

Lessons the United States Can Learn from Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations

Number of pages: 57 Posted: 30 Jan 2015
Rosanne Altshuler, Stephen E. Shay and Eric J. Toder
Rutgers, The State University of New Jersey - Department of Economics, Harvard Law School and Urban Institute
Downloads 361 (81,401)
Citation 5

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International taxation, multinational corporations, territorial taxation, corporate taxation

7.
Downloads 343 (86,372)

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Tax reform, international, deferred foreign income

8.

Getting Serious About Curtailing Deferral of U.S. Tax on Foreign Source Income

Southern Methodist University Law Review, Vol. 52, No. 2, 1999
Number of pages: 37 Posted: 22 Feb 2008
Robert J. Peroni, J. Clifton Fleming and Stephen E. Shay
University of Texas at Austin - School of Law, Brigham Young University - J. Reuben Clark Law School and Harvard Law School
Downloads 313 (95,589)

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Taxation, Transnational Taxation, International Taxation

9.

Assessing BEPS: Origins, Standards, and Responses

General Report, in 102A Cahiers de Droit Fiscal International: Assessing BEPS: Origins, Standards, and Responses 17 (Int’l Fiscal Ass’n 2017)
Number of pages: 50 Posted: 13 Jul 2017
Allison Christians and Stephen E. Shay
McGill University - Faculty of Law and Harvard Law School
Downloads 297 (101,565)

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Anti Tax Avoidance Directive, arbitration and dispute resolution, BEPS, BEPS Associates, best practices, competition, compliance, Cooperation, Country by country reporting, Exchange of rulings, G20, General anti-avoidance rules, Global Forum, harmful tax practices, Inclusive Framework, information e

10.

Jobs, Deficit Reduction, Revenues, and Fundamental Tax Reform

Tax Notes, Vol. 133, No. 2, 2011
Number of pages: 4 Posted: 26 Oct 2011
Stephen E. Shay
Harvard Law School
Downloads 287 (105,039)

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11.

Designing a 21st Century Corporate Tax -- An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

Florida Tax Review, Vol. 17, 2015, BYU Law Research Paper No. 15-21
Number of pages: 61 Posted: 28 Aug 2015 Last Revised: 24 Nov 2015
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Harvard Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 251 (120,846)

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Corporate Tax, Minimum Tax, International Tax, Income Tax, Controlled Foreign Corporations, Base Erosion

12.

Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty

Florida Tax Review, Vol. 13, No. 8, 2012
Number of pages: 70 Posted: 10 Jan 2013
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 247 (122,844)

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Income Taxation, International Taxation, Transnational Taxation, International Law, International Business

13.

Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?

Michigan Journal of International Law, Vol. 36, No. 1, 2014
Number of pages: 57 Posted: 21 Jan 2015
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 245 (123,905)

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income taxation, international taxation, international tax reform, tax reform

14.

Daunting Fiscal and Political Challenges for U.S. International Tax Reform

66 Bull. Intl. Taxn. 4/5 (2012), Journals IBFD, Harvard Public Law Working Paper No. 12-20
Number of pages: 8 Posted: 17 May 2012 Last Revised: 20 Oct 2012
Stephen E. Shay
Harvard Law School
Downloads 239 (127,064)

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International, Taxation

15.

Treasury's Unfinished Work on Corporate Expatriations

150 Tax Notes, Policy Perspective
Number of pages: 10 Posted: 23 Feb 2016
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Harvard Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 216 (140,283)

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16.

Defending Worldwide Taxation with a Shareholder-Based Definition of Corporate Residence

Brigham Young University Law Review, Vol. 2016, No. 6, 2017, U of Texas Law, Public Law Research Paper No. 663, BYU Law Research Paper No. 17-20
Number of pages: 35 Posted: 05 Mar 2017 Last Revised: 29 Aug 2017
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 213 (142,145)

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Income Taxation, International Taxation, International Income Taxation, Residence, Corporate Residence

17.

Two Cheers for the Foreign Tax Credit, Even in the BEPS Era

91 Tulane L. Rev. 1 (2016)
Number of pages: 55 Posted: 17 Nov 2016 Last Revised: 25 Apr 2017
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 200 (150,724)

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18.

Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework

North Carolina Law Review, Vol. 93, p. 673, 2015, BYU Law Research Paper No. 15-11
Number of pages: 70 Posted: 01 Apr 2015
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 188 (159,656)

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Income Taxation, International Taxation, Earnings Stripping, Inversions, Corporate Inversions, Interest Expense, Thin Capitalization

19.

Getting from Here to There: The Transition Tax Issue

154 Tax Notes, March 27, 2017, at 69, U of Texas Law, Public Law Research Paper No. 671, BYU Law Research Paper No. 17-21
Number of pages: 14 Posted: 05 Apr 2017 Last Revised: 29 Aug 2017
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 180 (166,045)

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20.

Ninth Circuit Brief of Amici Curiae J. Richard Harvey, Leandra Lederman, Ruth Mason, Susan Morse, Stephen Shay and Bret Wells in Altera Corp. v. Commissioner, in Support of Respondent-Appellant Commissioner

Number of pages: 45 Posted: 08 Jul 2016 Last Revised: 02 Sep 2016
University of Texas at Austin - School of Law, Villanova University School of Law and Graduate Tax Program, Indiana University Maurer School of Law, University of Virginia School of Law, Harvard Law School and University of Houston Law Center
Downloads 176 (169,417)

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Cost-Sharing, Clear Reflection of Income, Comparability, Arm's Length Standard, Arbitrary, Capricious

21.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
University of Texas at Austin - School of Law, Harvard Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 170 (174,691)
Citation 1

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

22.

Mr. Secretary, Take the Tax Juice Out of Corporate Expatriations

Tax Notes, Vol. 144 , No. 473, July 28, 2014
Number of pages: 7 Posted: 29 Jul 2014
Stephen E. Shay
Harvard Law School
Downloads 150 (194,214)
Citation 5

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23.

Territoriality in Search of Principles and Revenue: Camp and Enzi

141 Tax Notes 173, 72 Tax Notes International 155
Number of pages: 36 Posted: 16 Oct 2013
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Harvard Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 148 (196,363)

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Income Taxation, International Taxation, Territorial Taxation, Tax Reform

24.

Incorporating a Minimum Tax in a Territorial System

157 Tax Notes 73 (2017), U of Texas Law, Public Law Research Paper, BYU Law Research Paper No. 18-01
Number of pages: 15 Posted: 04 Oct 2017 Last Revised: 12 Feb 2018
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 135 (212,805)
Citation 3

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Income Taxation, International Taxation, International Income Taxation, Residence, Corporate Residence

25.

R&D Tax Incentives: Growth Panacea or Budget Trojan Horse?

Tax Law Review, Vol. 69, 2016
Number of pages: 40 Posted: 17 Oct 2016
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Harvard Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 134 (212,805)
Citation 1

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26.

Expanded Worldwide Versus Territorial Taxation After the TCJA

Tax Notes, Vol. 161, 2018, BYU Law Research Paper No. 19-04
Number of pages: 18 Posted: 19 Dec 2018 Last Revised: 19 Mar 2019
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 126 (223,201)

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International Income Taxation, Transnational Taxation, Tax Policy, Income Taxation

27.

Reform and Simplification of the U.S. Foreign Tax Credit Rules

Tax Notes, Vol. 101, No. 1, October 6, 2003
Number of pages: 35 Posted: 03 Oct 2003 Last Revised: 09 Jun 2015
Robert J. Peroni, J. Clifton Fleming and Stephen E. Shay
University of Texas at Austin - School of Law, Brigham Young University - J. Reuben Clark Law School and Harvard Law School
Downloads 124 (225,953)

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28.

The David R. Tillinghast Lecture - What's Source Got to Do With It - Source Rules and U.S. International Taxation

56 Tax L. Rev. 81 (2002)
Number of pages: 76 Posted: 18 Dec 2015
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Harvard Law School, Brigham Young University - J. Reuben Clark Law School and George Washington University - Law School
Downloads 118 (234,507)

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29.

The US International Tax Reforms: Competition and Convergence, Pay-Offs and Policy Failures

46 INTERTAX 905 (2018)
Number of pages: 15 Posted: 20 Dec 2018
Stephen E. Shay
Harvard Law School
Downloads 117 (235,959)

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30.

The Truthiness of 'Lockout': A Review of What We Know

146 Tax Notes 1393 (Mar. 16, 2015)
Number of pages: 8 Posted: 16 Mar 2015 Last Revised: 19 Mar 2015
Stephen E. Shay
Harvard Law School
Downloads 81 (300,945)

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31.
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32.
Downloads 47 (396,103)
Citation 1

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33.

Rethinking International Investment Governance: Principles for the 21st Century

Rethinking International Investment Governance: Principles for the 21st Century (2018); ISBN: 978-0-692-15439-7 
Number of pages: 172 Posted: 13 Dec 2018
ANU - School of Regulation and Global Governance, University College London - Faculty of Laws, University of Louvain (Belgium), Boston College - Law School, University of Warwick - School of Law, Institute of World Economics, Columbia Center on Sustainable Investment, African Center of International Law Practice (ACILP), International Monetary Fund (IMF), Georgetown University - Harrison Institute for Public Law, George Washington University, Harvard Law School and Harvard Business School
Downloads 45 (403,203)

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international investment law, global economic governance, multilateral reforms

34.

Selected International Aspects of Fundamental Tax Reform Proposals

51 U. Miami L. Rev. 1029 (1997)
Number of pages: 50 Posted: 11 Apr 2016
Stephen E. Shay and Victoria Summers
Harvard Law School and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 36 (437,967)
Citation 4

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35.

Commentary: Ownership Neutrality and Practical Complications

62 Tax L. Rev. 317 (2009)
Number of pages: 16 Posted: 18 Dec 2015
Stephen E. Shay
Harvard Law School
Downloads 26 (484,713)

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36.

Exploring Alternatives to Subpart F

Taxes - The Tax Magazine, Vol. 82, No. 3, March 2004
Posted: 22 Apr 2004
Stephen E. Shay
Harvard Law School

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