Faculty Publications

Head Reference Librarian Hilary Hardcastle compiles the Faculty Publications database. Citation information is updated twice a year. Contact Hilary to add or make changes to your current bibliography.

Susan C. Morse

Journal Articles

• Ask for Help, Uncle Sam: The Future of Global Tax Reporting, 57 Vill. L. Rev. ___ (forthcoming 2012). SSRN
• International Corporate Tax Reform and a Corporate Offshore Excise Tax, 91 N.C. L. Rev. ___ (forthcoming 2012).
• Tax Compliance and Norm Formation Under High-Penalty Regimes, 44 Conn. L. Rev. 675 (2012). LX 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). 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). LX HEIN WL SSRN
• The How and Why of the New Public Corporation Tax Shelter Compliance Norm, 75 Fordham L. Rev. 961 (2006). 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

Newspaper & Magazine Articles

• Underlawyering vs. Overlawyering, The Recorder, Feb. 20, 2012, at 10. CATALOG