Susan C Morse

Susan C Morse

  • Angus G. Wynne, Sr. Professor in Civil Jurisprudence

Faculty Profile: Susan C Morse

Main Profile Content

Biography

Susan Morse joined the University of Texas law faculty in 2013. She studies and writes about regulatory design and about tax policy. She is interested in the interaction between regulatory systems and private ordering and in the way in which that interaction influences the content of the law.  

Recent writings in regulatory design include Government-to-Robot Enforcement, 2019 Ill. L. Rev. (forthcoming); When Robots Make Legal Mistakes, Oklahoma Law Review (symposium) (forthcoming); Regulating by Example, 35 Yale J. Reg. 127 (2018) (with Leigh Osofsky) (featured in online symposium, How Agencies Communicate, at JREG); Safe Harbors, Sure Shipwrecks, 49 U.C. Davis L. Rev. 1385 (2016) (selected for Yale/Stanford/Harvard Junior Faculty Forum, 2015); and Entrepreneurship Incentives for Resource-Constrained Firms, Handbook of Law and Entrepreneurship (forthcoming).

Recent writings in tax policy include International Cooperation and the 2017 Tax Act, 128 Yale L. J. Forum 362 (Oct. 25, 2018) and Seeking Comparable Transactions in Patent and Tax, 37 Rev. Litig. Brief (2018). Morse submitted cowritten Ninth Circuit amicus briefs in 2016 and 2018 in Altera Corp. v. Commissioner supporting the validity of Treasury’s regulation that requires cost-sharing arrangements to include stock-based compensation. Blog coverage here, here, here and here

Professor Morse teaches Property and Federal Income Tax, as well as the Financial Methods for Lawyers course, which she pioneered at Texas Law. She won the 2016 Women's Law Caucus Teacher of the Year award. She edits the tax section at JOTWELL.com

Professor Morse clerked for the Honorable Michael Boudin of the United States Court of Appeals for the First Circuit and spent seven years in business tax practice at Ropes & Gray, Boston and Wilson Sonsini Goodrich & Rosati, Palo Alto. Prior to joining the Texas faculty, she served as Associate Professor at UC Hastings College of the Law and as Research Assistant Professor at Santa Clara University School of Law.

Morse has also written Innovation and Taxation at Start-Up Firms, 69 Tax L. Rev. 357 (2016); Tax Anti-Avoidance Law in Australia and the United States, 49 Int'l Law. 111 (2015); A Simpler Offshore Profits Transition Tax, 76 Tax Notes Int'l 629 (Feb. 17, 2014); Startup Ltd.: Tax Planning and Initial Incorporation, 14 Fla. Tax Rev. 319 (2013); Tax Haven Incorporation for U.S. Firms: No Exodus Yet, 66 Nat’l Tax J. 395 (2013); The Transfer Pricing Regs Need a Good Edit, 40 Pepperdine L. Rev. 1415 (2013); and A Corporate Offshore Profits Transition Tax, 91 N.C. L. Rev. 549 (2013).

Courses for Fall 2019

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Professional Activities

2019

May 21, 2019

Discussant

Works-in-Progress Roundtable in Comparative Law, University of Texas School of Law

On Lydia Tiede, Judicial Vetoes: Institutions and Decision-Making on Constitutional Courts

May 17, 2019

Participant: Texas Tax Faculty Workshop

University of Houston School of Law

May 17, 2019

Participant: Texas Tax Faculty Workshop

University of Houston School of Law

April 22, 2019

Presentation: GILTI: The Cooperative Potential of a Unilateral Minimum Tax

Pepperdine Tax Policy Workshop

March 6, 2019

Presentation: Government-to-Robot Enforcement

University of Utah, SJ Quinney College of Law

Howard H. Rolapp Distinguished Visiting Scholar Program

February 19, 2019

Presentation: Government-to-Robot Enforcement

NYU Tax Policy Colloquium

February 8, 2019

Presentation: When Robots Make Legal Mistakes

Symposium on Lawyering in the Age of Artificial Intelligence, Oklahoma Law Review

January 15, 2019

Presentation: International Cooperation and the 2017 Act

Austin Tax Study Group

2018

December 11, 2018

Presentation: International Cooperation and the 2017 Act

International Tax Cooperation: The Challenges and Opportunities of Multilateralism Conference, Said Business School, Oxford

November 16, 2018

Presentation: International Cooperation and the 2017 Act

National Tax Association Annual Meeting

October 26, 2018

Panelist: The Future of the New International Tax Regime

Fordham Journal of Corporate and Financial Law Symposium, Fordham Law School

September 14, 2018

Panelist: Voices in the Room: Professional Ethics of Advising Clients on Responding to Cyber Extortion Demands

ABA Business Law Section Annual Meeting, Austin Texas

August 27, 2018

Presentation: International Cooperation and the 2017 Act

University of San Diego School of Law Tax Speaker Series 

  

July 31, 2018

Blog Post: The Ninth Circuit Reverses the Tax Court Decision in Altera

Procedurally Taxing

A review of the government's transfer pricing win in Altera at the Ninth Circuit, and an explanation of taxpayer Altera's weak hand in case of appeal.

April 30, 2018

Blog post: Government-to-Robot Enforcement

Oxford Business Law Blog

A blog summary of Government-to-Robot enforcement, 2019 U. Illinois L. Rev. ___.

April 17, 2018

Lecture: International Tax Reform and Closely Held Businesses

Austin Tax Study Group

Joint presentation with William Bell, Esq.

February 2, 2018

Blog Post: How Agencies Communicate: Wrapping Up

Yale J. on Reg.: Notice and Comment

January 29, 2018

Blog Post: How Agencies Communicate: Introduction and an Example

Yale J. on Reg.: Notice & Comment

Introduction to Online Symposium, How Agencies Communicate, featuring Regulating by Example, 35 Yale J. on Reg. __ (2018)

2017

December 7, 2017

Blog post: Is "cash only" enough for a tax law obstruction charge?

SCOTUSblog

Argument analysis in Marinello v. United States

November 28, 2017

Argument preview: What limits tax law obstruction-of-justice charges?

SCOTUSblog

Argument preview of Marinello v. U.S., in which taxpayer contests government's obstruction charge based on destruction of evidence prior to a known audit or other tax enforcement proceeding.

October 17, 2017

Blog post: The Altera Oral Argument

Procedurally Taxing

Recap of the Ninth Circuit oral argument in Altera, a case about cost-sharing arrangements and administrative law case (with Steve Shay).

October 10, 2017

Blog post: Ninth Circuit Hears Altera Tomorrow

Procedurally Taxing

A summary of reasons why the Ninth Circuit should reverse the Tax Court in Altera, a case about cost-sharing of intangibles and administrative law, focusing on the inherent lack of comparability for available unrelated party data in the case of cost-shared IP.  With Steve Shay.

2016

2015

April 3, 2015

Blog post: Non-U.S. Acquirers: Clients for U.S. Targets' "Locked-Out" Earnings?

JOTWELL

Review of Andrew Bird, Alexander Edwards & Terry J. Shevlin, Does the U.S. System of Taxation on Multinationals Advantage Foreign Acquirers? (working paper 2015)

2014

June 23, 2014

Blog post: Opinion analysis: Court clarifies standard for evidentiary hearing in enforcement of IRS summons

SCOTUSblog

Coverage of United States v. Clarke, 573 U.S. __ (2014)

March 19, 2014

Blog post: Can the IRS Tell a Good Story?

Procedurally Taxing

January 9, 2014

Blog post: There's Math for That! Delta Value and the Constructive Sale Rules

JOTWELL

Review of Thomas J. Brennan, Law and Finance:  The Case of Constructive Sales, 5 Ann. Rev. Fin. Econ. 259 (2013)

2013

February 22, 2013

Blog post: Obamacare and Lower-Income Workers

JOTWELL

Review of David Gamage, Perverse Incentives Arising from the Tax Provisions of Healthcare Reform, 65 Tax L. Rev. 669 (2013)

2012

July 16, 2012

Blog post: Corporate Tax Reform in Theory and in Politics

JOTWELL

Review of Martin Sullivan, Corporate Tax Reform:  Taxing Profits in the 21st Century (2011)

February 20, 2012

Op-Ed: Underlawyering vs. Overlawyering

The Recorder

2011

September 26, 2011

Blog post: Tax Compliance and the Love Molecule

Arizona State Law Journal Blog

Review of Paul J. Zak, The Moral Molecule (2012)

2009

December 7, 2009

Blog post: Tax Policies, Public Opinions

JOTWELL

Review of Andrea Louise Campbell, What Americans Think of Taxes, in The New American Fiscal Sociology (Isaac William Martin et al. eds., 2009)