Susan C. Morse

Susan Morse joined the University of Texas law faculty in 2013 and has served as Associate Dean for Academic Affairs since 2022. She studies and writes about tax policy, tax and administrative law, and regulatory design.

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 Women’s Law Caucus Teacher of the Year award in 2016, 2020, and 2025. She is a Regent of the American College of Tax Counsel and edits the tax section at JOTWELL.com. 

Recent writings in administrative law and regulatory design include Time Bars for Administrative Procedure Claims After Corner Post, 114 Calif. L. Rev. ___ (forthcoming 2026) (reviewed here in JOTWELL); The Truth About Safe Harbors, 92 Tenn. L. Rev. 783 (2025) (blog coverage here); Too Late: Why Most Abortion Pill Administrative Procedure Challenges Are Untimely, 76 Stan. L. Rev. Online 123 (2024); Old Regs: The Default Six-Year Time Bar for Administrative Procedure Claims, 31 Geo. Mason L. Rev. 191 (2024) (blog coverage here and here); Regulating by Example, 35 Yale J. Reg. 127 (2018) (with Leigh Osofsky) (blog coverage here); and Safe Harbors, Sure Shipwrecks, 49 U.C. Davis L. Rev. 1385 (2016) (selected for Yale/Stanford/Harvard Junior Faculty Forum, 2015).

Writings in tax policy include GILTI: The Co-operative Potential of a Unilateral Minimum Tax, 2019 British Tax Rev. 512; Innovation and Taxation at Start-Up Firms, 69 Tax Law Rev. (2016) (with Eric J. Allen); 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) (with Eric J. Allen); and A Corporate Offshore Profits Transition Tax, 91 N.C. L. Rev. 549 (2013).

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.