| Fairness in international taxation: the ability-to-pay case for taxing worldwide income JC Fleming Jr, RJ Peroni, SE Shay Fla. Tax Rev. 5, 299, 2001 | 214 | 2001 |
| J. Clifton Fleming, Jr. & Robert J. Peroni, What's Source Got to Do With It? Source Rules and US International Taxation SE Shay Tax L. Rev. 56, 81, 2002 | 168* | 2002 |
| The David R. Tillinghast Lecture-What's Source Got to Do with it-Source Rules and US International Taxation SE Shay, JC Fleming Jr, RJ Peroni Tax L. Rev. 56, 81, 2002 | 167 | 2002 |
| Getting Serious About Curtailing Deferral of US Tax on Foreign Source Income RJ Peroni, JC Fleming Jr, SE Shay SMUL Rev. 52, 455, 1999 | 164 | 1999 |
| Worse than exemption JC Fleming Jr, RJ Peroni, SE Shay Emory LJ 59, 79, 2009 | 131 | 2009 |
| Formulary Apportionment in the US International Income Tax System: Putting Lipstick on a Pig? JC Fleming Jr, RJ Peroni, SE Shay Mich. J. Int'l L. 36, 1, 2014 | 81 | 2014 |
| Base erosion and profit shifting: A roadmap for reform HJ Ault, W Schoen, SE Shay Bulletin for International Taxation 68, 275, 2014 | 72 | 2014 |
| Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework JC Fleming Jr, RJ Peroni, SE Shay NCL Rev. 93, 673, 2014 | 49 | 2014 |
| Selected International Aspects of Fundamental Tax Reform Proposals SE Shay, VP Summers U. Miami L. Rev. 51, 1029, 1996 | 41 | 1996 |
| Designing a US Exemption System for Foreign Income When the Treasury is Empty JC Fleming Jr, RJ Peroni, SE Shay Fla. Tax Rev. 13, 397, 2012 | 38 | 2012 |
| Designing a 21st Century Corporate Tax-An Advance US Minimum Tax on Foreign Income and Other Measures to Protect the Base SE Shay, JC Fleming Jr, RJ Peroni Fla. Tax Rev. 17, 669, 2015 | 36 | 2015 |
| R&D Tax Incentives: Growth Panacea or Budget Trojan Horse SE Shay, JC Fleming Jr, RJ Peroni Tax L. Rev. 69, 419, 2015 | 34 | 2015 |
| Lessons the United States can learn from other countries’ territorial systems for taxing income of multinational corporations R Altshuler, SE Shay, EJ Toder Available at SSRN 2557190, 2015 | 27 | 2015 |
| Two Cheers for the Foreign Tax Credit, Even in the BEPS Era JC Fleming Jr, RJ Peroni, SE Shay Tul. L. Rev. 91, 1, 2016 | 19 | 2016 |
| Ownership Neutrality and Practical Complications SE Shay Tax L. Rev. 62, 317, 2008 | 19 | 2008 |
| Some perspectives from the United States on the worldwide taxation vs. territorial taxation debate JC Fleming Jr, RJ Peroni, SE Shay J. Australasian Tax Tchrs. Ass'n 3, 35, 2008 | 18 | 2008 |
| Rethinking International Investment Governance: Principles for the 21st Century E Aisbett, B Choudhury, O De Schutter, FJ Garcia, J Harrison, S Hong, ... Rethinking International Investment Governance: Principles for the 21st …, 2018 | 14 | 2018 |
| Mr. Secretary, Take the Tax Juice Out of Corporate Expatriations SE Shay Secretary, Take the Tax Juice Out of Corporate Expatriations (July 28, 2014 …, 2014 | 12 | 2014 |
| General Report A Christians, S Shay Cahiers de Droit Fiscal International 102 (1), 17-64, 2017 | 11 | 2017 |
| Assessing BEPS: Origins, Standards, and Responses A Christians, SE Shay General Report, in 102A Cahiers de Droit Fiscal International: Assessing …, 2017 | 9 | 2017 |
