Stephen E. Shay

Publications

• Admin Law and the Crisis of Tax Administration
  101 N. C. L. REV. 1645 (2023) · North Carolina Law Review · 2023

• The Future of the New International Tax Regime
  24 FORDHAM J. CORP. & FIN. L. First Page (2018) · Fordham Journal of Corporate & Financial Law · 2018
• Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence
  2016 BYU L. REV. 1681 (2016) · BYU Law Review · 2016
• Designing a 21st Century Corporate Tax—An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base
  17 FLA. TAX REV. (2015) · Florida Tax Review · 2015
• Getting Serious About Cross-Border Earnings Stripping: Establishing and Analytical Frame Work
  93 N. C. L. REV. 673 (2015) · North Carolina Law Review · 2015
• Formulary Appointment in the U.S. International Income Tax System: Putting Lipstick on a Pig?
  36 MICH. J. INT'L L. (2014) · Michigan Journal of International Law · 2014
• Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty
  13 FLA. TAX REV. (2013) · Florida Tax Review · 2013

• Worse Than Exemption
  59 EMORY L.J. 79 (2009) · Emory Law Journal · 2009
• Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income
  5 FLA. TAX REV. (2002) · Florida Tax Review · 2002

• Getting Serious about Curtailing Deferral of U.S. Tax on Foreign Source Income
  52 SMU L. REV. 455 (1999) · SMU Law Review · 1999
• Selected International Aspects of Fundamental Tax Reform Proposals
  51 U. MIAMI L. REV. 1029 (1997) · University of Miami Law Review · 1997