| Cash businesses and tax evasion SC Morse, S Karlinsky, J Bankman Stan. L. & Pol'y Rev. 20, 37, 2009 | 183 | 2009 |
| Revisiting global formulary apportionment SC Morse Va. Tax Rev. 29, 593, 2009 | 80 | 2009 |
| Tax compliance and norm formation under high-penalty regimes SC Morse Conn. L. Rev. 44, 675, 2011 | 77 | 2011 |
| Using salience and influence to narrow the tax gap SC Morse Loy. U. Chi. LJ 40, 483, 2008 | 69 | 2008 |
| Safe Harbors, Sure Shipwrecks SC Morse UCDL Rev. 49, 1385, 2015 | 62 | 2015 |
| The how and why of the new public corporation tax shelter compliance norm SC Morse Fordham L. Rev. 75, 961, 2006 | 58 | 2006 |
| Ask for Help, Uncle Sam: The Future of Global Tax Reporting SC Morse Vill. L. Rev. 57, 529, 2012 | 54 | 2012 |
| Tax-haven incorporation for US-headquartered firms: No exodus yet EJ Allen, SC Morse National Tax Journal 66 (2), 395-420, 2013 | 32 | 2013 |
| Startup Ltd.: Tax planning and initial incorporation location SC Morse Fla. Tax Rev. 14, 319, 2013 | 31 | 2013 |
| Innovation and taxation at start-up firms SC Morse, EJ Allen Tax L. Rev. 69, 357, 2015 | 24 | 2015 |
| A Corporate Offshore Profits Transition Tax SC Morse NCL Rev. 91, 549, 2012 | 17 | 2012 |
| When robots make legal mistakes SC Morse Okla. L. Rev. 72, 213, 2019 | 15 | 2019 |
| GILTI: The Co-Operative Potential of a Unilateral Minimum Tax SC Morse SSRN, 2020 | 12 | 2020 |
| Government-to-robot enforcement SC Morse U. Ill. L. Rev., 1497, 2019 | 12 | 2019 |
| Regulating by Example SC Morse, L Osofsky Yale J. on Reg. 35, 127, 2018 | 11 | 2018 |
| The Transfer Pricing Regs Need a Good Edit SC Morse Pepp. L. Rev. 40, 1415, 2012 | 11 | 2012 |
| Do Tax Compliance Robots Follow the Law? SC Morse Ohio St. Tech. LJ 16, 278, 2020 | 9 | 2020 |
| The Quasi-Global GILTI Tax SC Morse Pitt. Tax Rev. 18, 273, 2020 | 8 | 2020 |
| The transfer pricing regs need a good edit SC Morse Pepperdine Law Review 40, 2013 | 8 | 2013 |
| Ask for Help, Uncle Sam: The Future of Global Tax Reporting”(2012) 57 SC Morse Vill L Rev 3, 529, 0 | 6 | |
Eric J. AllenAssistant Professor of Accounting, University of California, RiversideVerified email at ucr.edu
