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12 Jan 2017, 4:01 pm by Paul Caron
Susan Morse (Texas) presents Entrepreneurship Incentives for Resource-Constrained Firms at Duke today as part of its Tax Policy Workshop Series hosted by Lawrence Zelenak: How should entrepreneurship and innovation policy account for the fact that different firms have different access to capital? [read post]
11 Nov 2016, 11:30 am by David Gamage
This week, David Gamage (UC-Berkeley, moving to Indiana) reviews a new article by Susan Morse (Texas) and Eric Allen (USC), Innovation and Taxation at Start-Up Firms, Tax Law Review, Vol. 69, No. 3, 2016. [read post]
1 Sep 2016, 3:55 pm by Jamie Baker
Morse & Robert Deutsch, Tax Anti-Avoidance Law in Australia and the United States, 49 Int’l Law. 111 (2016). [read post]
6 Jul 2016, 11:00 am by Daniel Shaviro
 This brief, of which Susan Morse was the primary author, mainly addresses the arm's length standard.Convincing the Ninth Circuit to reverse a 15-0 Tax Court decision on a relatively esoteric topic (from the non-specialist's perspective) is certainly a steep uphill climb. [read post]
19 Oct 2015, 1:00 pm by Paul Caron
Susan Morse (Texas) presents Safe Harbors, Sure Shipwrecks at Northwestern today as part of its Advanced Topics in Taxation Workshop Series hosted by Herbert Beller, Charlotte Crane, David Cameron, Philip Postlewaite, Jeffrey Sheffield, and Robert Wootton: Safe harbors and sure shipwrecks are rule-standard hybrids that appear throughout statutory, regulatory and... [read post]
17 Oct 2015, 4:48 pm by Daniel Shaviro
(Pessimism and fear had lessened the suspense of waiting for wheels-down so I could check the score.)I would say the conference largely confirmed my prior that designing tax policy to encourage "entrepreneurship" is mainly a blind alley, cant and Ayn Randian rhetoric aside.The first paper, by Eric Allen and Susan Morse, uses a model in which entrepreneurs have a very small probability of very big success, and have limited time and money that will run out if they… [read post]
16 Oct 2015, 5:00 am by Paul Caron
Morse (Texas), How Should We Use the Tax System to Encourage Entrepreneurship? [read post]
17 Sep 2015, 6:01 am by Administrator
Each Thursday we present a significant excerpt, usually from a recently published book or journal article. [read post]
4 Jun 2015, 4:00 am by Paul Caron
Panel #1: Compliance Tessa Davis (South Carolina), Of Tax Evasion and Bad Citizens Commentators: Emily Satterthwaite (Toronto), Randle Pollard (Indiana) Emily Satterthwaite (Toronto), Tax Compliance Learning Commentators: Susie Morse (Texas), Andy Grewal (Iowa) Susan Morse (Texas), Tax Anti-Avoidance Law in Australia and the United States Commentators: Tessa Davis (South Carolina),... [read post]