Stephen E. Shay

Lecturer on Law

2016-2017

Bibliography

Representative Publications

  • Fleming, J. Clifton, Jr., Robert J. Peroni & Stephen E. Shay. "Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework," 93 N. C. L. Rev. 673 (2015).
    Full text: WWW
  • Shay, Stephen E. "The Truthiness of “Lockout:” A Review of What We Know," 146 Tax Notes 1493 (2015).
  • Altshuler, Rosanne, Stephen E. Shay & Eric Toder. "Lessons the United States Can Learn From Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations," Urban Institute Tax Policy Center, Jan. 21, 2015.
    Full text: WWW
  • Fleming, J. Clifton, Jr., Robert J. Peroni & Stephen E. Shay. "Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?" 36 Mich. J. Int'l L. 1 (2014).
    Full text: WWW
  • Shay, Stephen E. "Mr. Secretary, Take the Tax Juice Out of Corporate Expatriations," 144 Tax Notes 473 (2014).
    Full text: WWW
  • Ault, Hugh J., Wolfgang Schon & Stephen E. Shay. "Base Erosion and Profit Shifting: A Roadmap for Reform," 68 Bull. Int’l Tax’n 275 (2014).
    Full text: WWW
  • Shay, Stephen E. "Theory, Complications, and Policy: Daniel Shaviro’s Fixing U.S. International Taxation," 9 Jerusalem Rev. Legal Stud. 104 (2014).
    Full text: WWW
  • Shay, Stephen E., J. Clifton, Jr. Fleming & Robert J. Peroni. "Territoriality in Search of Principles: The Camp and Enzi Proposals," 141 Tax Notes 173 (2013).
    Full text: WWW
  • Fleming, J. Clifton, Jr., Robert J. Peroni & Stephen E. Shay. "Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty," 13 Fla. Tax Rev. 397 (2012).
    Full text: WWW
  • Shay, Stephen E. "Jobs, Deficit Reduction, Revenues, and Fundamental Tax Reform," 64 Tax Notes 213 (2011).
    Full text: SSRN

Bibliography