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Susan C. Morse

University of Texas at Austin - School of Law

727 East Dean Keeton Street

Austin, TX 78705

United States

  • University of Texas at Austin - School of Law

SCHOLARLY PAPERS

24

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CITATIONS
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9

Scholarly Papers (24)

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1.

Startup Ltd.: Tax Planning and Initial Incorporation Location

14 Florida Tax Review 319 (2013)
Number of pages: 42 Posted: 07 Jun 2013 Last Revised: 12 Oct 2013
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 876 (16,989)

Abstract:

incorporation location, startup, tax haven

2.

Tax Haven Incorporation for U.S. Headquartered Firms: No Exodus Yet

National Tax Journal, 66, 2013, Forthcoming
Number of pages: 39 Posted: 28 Oct 2011 Last Revised: 15 May 2013
Eric J. Allen and Susan C. Morse
University of Southern California - Leventhal School of Accounting and University of Texas at Austin - School of Law
Downloads 627 (26,187)
Citation 2

Abstract:

international taxation, initial public offerings, tax havens, headquarters, incorporation

3.

Cash Businesses and Tax Evasion

Stanford Law & Policy Review, Vol. 20, 2009
Number of pages: 32 Posted: 11 Sep 2008 Last Revised: 14 Nov 2012
Susan C. Morse, Stewart Karlinsky and Joseph Bankman
University of Texas at Austin - School of Law, San Jose State University - Donald and Sally Lucas Graduate School of Business and Stanford Law School
Downloads 499 (33,943)
Citation 2

Abstract:

tax compliance, tax evasion, small businesses

4.

The How and Why of the New Public Corporation Tax Shelter Compliance Norm

Fordham Law Review Vol. 75, No. 2, 2006
Number of pages: 58 Posted: 02 Jun 2006 Last Revised: 14 Nov 2012
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 293 (79,204)
Citation 4

Abstract:

tax shelter, compliance, norm, Sarbanes-Oxley, organizational behavior

5.

Tax Compliance and Norm Formation Under High-Penalty Regimes

Downloads 287 ( 88,073)
Citation 1

Tax Compliance and Norm Formation Under High-Penalty Regimes

Connecticut Law Review, Vol. 44, No. 3, p. 675, 2012
Number of pages: 62 Posted: 13 May 2011 Last Revised: 14 Nov 2012
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 287 (87,594)
Citation 1

Abstract:

tax compliance, high penalty, norm formation, expressive law, offshore account, FBAR, FATCA

Tax Compliance and Norm Formation Under High-Penalty Regimes

Gruter Institute Squaw Valley Conference: Law, Institutions & Human Behavior, 2011
Posted: 24 May 2011
Susan C. Morse
University of Texas at Austin - School of Law

Abstract:

6.

Revisiting Global Formulary Apportionment

Virginia Tax Review, Vol. 29, p. 593, 2010
Number of pages: 52 Posted: 29 May 2010 Last Revised: 14 Nov 2012
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 264 (70,493)

Abstract:

7.

Ask for Help, Uncle Sam: The Future of Global Tax Reporting

Villanova Law Review, Vol. 57(3) 529-550, 2012, UC Hastings Research Paper No. 35
Number of pages: 23 Posted: 05 Feb 2012 Last Revised: 16 Apr 2013
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 252 (85,316)

Abstract:

tax evasion, offshore accounts, Foreign Account Tax Compliance Act

8.

Why FATCA Intergovermental Agreements Bind the U.S. Government

Tax Notes International, Vol. 70, No. 3, 2013
Number of pages: 3 Posted: 18 Apr 2013
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 202 (104,651)

Abstract:

FATCA, treaty, intergovernmental agreement, withholding tax

9.

An Analysis of the FBAR High-Penalty Regime

2011 IRS Research Bulletin
Number of pages: 37 Posted: 15 Oct 2009 Last Revised: 14 Nov 2012
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 191 (122,768)

Abstract:

FBAR, offshore account, tax compliance

10.

Using Salience and Influence to Narrow the Tax Gap

Loyola University Chicago Law Journal, Vol. 40, p. 483, 2009
Number of pages: 48 Posted: 03 Jun 2008 Last Revised: 14 Nov 2012
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 179 (108,874)

Abstract:

tax gap, salience, influence, self-employed taxpayers, small business taxpayers

11.

How Australia Got a VAT

The VAT Reader, Tax Analysts, 2011
Number of pages: 21 Posted: 05 Aug 2010 Last Revised: 14 Nov 2012
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 175 (131,679)

Abstract:

12.

A Corporate Offshore Profits Transition Tax

91 N.C. L. Rev. 549 (2013), UC Hastings Research Paper No. 10
Number of pages: 57 Posted: 14 Nov 2012 Last Revised: 03 Feb 2013
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 154 (141,165)

Abstract:

transition tax, territoriality, repatriation, unremitted earnings, permanently reinvested earnings

13.

Safe Harbors, Sure Shipwrecks

UC Davis Law Review, Vol. 49, 2016, U of Texas Law, Law and Econ Research Paper, U of Texas Law, Public Law Research Paper No. UTPUB630
Number of pages: 46 Posted: 03 Jun 2015 Last Revised: 22 Apr 2016
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 150 (97,517)

Abstract:

safe harbors, sure shipwrecks, rules, standards

14.

Narrative and Tax Compliance

UC Hastings Research Paper No. 14
Number of pages: 21 Posted: 18 Dec 2012 Last Revised: 02 Jun 2015
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 146 (137,704)

Abstract:

narrative, tax compliance, enforcement, prosocial

15.

Qualified Intermediary or Bust?

Tax Notes, Vol. 124, No. 5, 2009, Santa Clara Univ. Legal Studies Research Paper No. 2009
Number of pages: 4 Posted: 10 Aug 2009
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 121 (171,405)

Abstract:

qualified intermediary, international information exchange, residence taxation

16.

The Transfer Pricing Regs Need a Good Edit

Pepperdine Law Review, Vol. 40, 2013
Number of pages: 26 Posted: 16 May 2013
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 73 (232,563)

Abstract:

transfer pricing, regulatory discretion, formulary, incremental

17.

Entrepreneurship Incentives for Resource-Constrained Firms

Handbook of Law and Entrepreneurship, Forthcoming, U of Texas Law, Public Law Research Paper No. 669
Number of pages: 19 Posted: 29 Apr 2017 Last Revised: 17 May 2017
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 0 (409,342)

Abstract:

entrepreneurship, innovation, legal incentives, tax incentives, losses

18.

Taxing the $2.5 Trillion

Tax Notes, Vol. 154, No. 2, Jan. 2017
Number of pages: 4 Posted: 24 Feb 2017
Susan C. Morse
University of Texas at Austin - School of Law
Downloads 0 (242,503)

Abstract:

Transition Tax, Deemed Repatriation, Foreign Tax Credits

19.

Regulating by Example

Yale Journal on Regulation, Vol. 35, No. 1, 2017, University of Miami Legal Studies Research Paper No. 17-3, U of Texas Law, Public Law Research Paper No. 661
Number of pages: 51 Posted: 15 Feb 2017 Last Revised: 05 Aug 2017
Susan C. Morse and Leigh Osofsky
University of Texas at Austin - School of Law and University of Miami - School of Law
Downloads 0 (189,599)

Abstract:

Regulation, Agencies, Law

20.

The Effective Tax Rates of U.S. and Non-U.S. Multinationals

U of Texas Law, Public Law Research Paper No. 664
Number of pages: 61 Posted: 20 Dec 2016 Last Revised: 02 May 2017
Eric J. Allen and Susan C. Morse
University of Southern California - Leventhal School of Accounting and University of Texas at Austin - School of Law
Downloads 0 (189,599)

Abstract:

Accounting for Income Taxes, Multinational Taxation, U.S. and Non-U.S. Firms, Effective Tax Rates

21.

The Effective Tax Rates of U.S. and Non-U.S. Multinationals

U of Texas Law, Public Law Research Paper No. 664
Number of pages: 61 Posted: 20 Dec 2016
Eric J. Allen and Susan C. Morse
University of Southern California - Leventhal School of Accounting and University of Texas at Austin - School of Law
Downloads 0 (444,167)

Abstract:

Accounting for Income Taxes, Multinational Taxation, U.S. and Non-U.S. Firms, Effective Tax Rates

22.

Innovation and Taxation at Start-Up Firms

Tax Law Review, Vol. 69, No. 3, 2016
Number of pages: 32 Posted: 03 Nov 2016
Susan C. Morse and Eric J. Allen
University of Texas at Austin - School of Law and University of Southern California - Leventhal School of Accounting
Downloads 0 (128,650)

Abstract:

entrepreneurship, innovation, tax break, start-up, startup, patent box, research and development

23.

Tax Anti-Avoidance Law in Australia and the United States

49 Int'l Law. 111 (2015)
Number of pages: 38 Posted: 09 Jul 2016
Susan C. Morse and Robert Deutsch
University of Texas at Austin - School of Law and Government of the Commonwealth of Australia - Administrative Appeals Tribunal
Downloads 0 (158,433)

Abstract:

Australia, United States, tax anti-avoidance, GAAR, Part IVA, 7701(o)

24.

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
Susan C. Morse, J. Richard (Dick) Harvey, Leandra Lederman, Ruth Mason, Stephen E. Shay and Bret Wells
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 0 (242,503)

Abstract:

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

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