| Double taxation in Indian country: Unpacking the problem and analyzing the role of the federal government in protecting tribal governmental revenues MJ Cowan Pitt. Tax Rev. 2, 93, 2004 | 31 | 2004 |
| Nonprofits and the Sales and Use Tax MJ Cowan Florida Tax Review 9 (13), 1077, 2010 | 26 | 2010 |
| Taxing and Regulating College and University Endowment Income: The Literature's Perspective MJ Cowan JC & UL 34, 507, 2007 | 21 | 2007 |
| Leaving money on the table (s): An examination of federal income tax policy towards Indian tribes MJ Cowan Fla. Tax Rev. 6, 345, 2003 | 20 | 2003 |
| A GAAP critic's guide to corporate income taxes MJ Cowan Tax Law. 66, 209, 2012 | 14 | 2012 |
| Tax Planning Versus Business Strategy: The Rise and Fall of Entity Isolation in Sales and Use Taxes MJ Cowan Idaho L. Rev. 44, 63, 2007 | 13 | 2007 |
| Strategic surrogates or sad sinners: US taxation of bartering in digital services MJ Cowan, J Cutler, RJ Baxter American Business Law Journal 58 (4), 849-890, 2021 | 11 | 2021 |
| A Green Mountain miracle and the Garden State grab: Lessons from Vermont and New Jersey on state corporate tax reform MJ Cowan, C Kakstys Tax Law. 60, 351, 2006 | 11 | 2006 |
| Taxing Cannabis on the Reservation MJ Cowan American Business Law Journal 57 (4), 867-911, 2020 | 10 | 2020 |
| Anatomy of a State/Tribal Tax Dispute: Legal Formalism, Shifting Incidence, Potatoes, and the Idaho Motor Fuel Tax MJ Cowan The ATA Journal of Legal Tax Research 8 (1), 1-17, 2010 | 4 | 2010 |
| The Challenges of Transparency in Corporate Tax Departments MJ Cowan, T English The CPA Journal 77 (10), 42, 2007 | 4 | 2007 |
| Assignment of Income at the Ivory Tower: Relaxing the Tax Treatment of Services Donated to Charities by Their Employees MJ Cowan JC & UL 40, 1, 2014 | 3 | 2014 |
| Reevaluating the intellectual property holding company MJ Cowan, W Newberry Jr Management Accounting Quarterly, 2013 | 3 | 2013 |
| ESG and the Demand for State Tax Incentives MJ Cowan, J Cutler Forthcoming, Florida Tax Review, Fall, 2023 | 1 | 2023 |
| Cross-Fertilizing the Tax Classroom MJ Cowan, J Cutler Pitt. Tax Rev. 19, 329, 2021 | 1 | 2021 |
| Tax issues in Indian country: A guide for practitioners MJ Cowan Journal of Taxation 106 (5), 296, 2007 | 1 | 2007 |
| Sarbanes-Oxley Section 404 and Mandatory E-filing MJ Cowan, T English The CPA Journal 76 (7), 38, 2006 | 1 | 2006 |
| A Coke, a Smile… and a Tax Bill? A Look at the Tax Treatment of Exclusive Provider Agreements in Higher Education MJ Cowan The ATA Journal of Legal Tax Research 3 (1), 49-65, 2005 | 1 | 2005 |
| The Pipeline, Graduate Accountancy Programs, and the 150-Hour Rule MJ Cowan, J Filzen, T Hyatt | | 2023 |
| A Tale of Two EMBAs MJ Cowan, K Hurley Tax Notes, 2018 | | 2018 |
