| 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 | 222 | 2001 |
| 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 | 173 | 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 | 165 | 1999 |
| The games they will play: Tax games, roadblocks, and glitches under the 2017 tax legislation D Kamin, D Gamage, A Glogower, R Kysar, D Shanske, R Avi-Yonah, ... Minn. L. Rev. 103, 1439, 2018 | 156 | 2018 |
| Worse than exemption JC Fleming Jr, RJ Peroni, SE Shay Emory LJ 59, 79, 2009 | 137 | 2009 |
| Reinvigorating Tax Expenditure Analysis and Its International Dimension JC Fleming Jr, RJ Peroni Rivista di diritto tributario internazionale: International Tax Law Review …, 2010 | 94 | 2010 |
| 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 | 84 | 2014 |
| Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the" New Paradigm" and Its Denouement JC Fleming Jr, RJ Peroni Va. Tax Rev. 30, 135, 2010 | 83 | 2010 |
| 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 |
| 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 | 39 | 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 | 38 | 2015 |
| R&D tax incentives: growth panacea or budget Trojan horse? SE Shay, JC Fleming Jr, RJ Peroni Tax L. Rev. 69, 419, 2015 | 36 | 2015 |
| The Highly Avoidable Section 357 (c): A Case Study in Traps for the Unwary and Some Positive Thoughts About Negative Basis JC Fleming Jr J. Corp. L. 16, 1, 1990 | 29 | 1990 |
| Defending worldwide taxation with a shareholder-based definition of corporate residence JC Fleming Jr, RJ Peroni, SF Shay BYU L. Rev., 1681, 2016 | 25 | 2016 |
| Scoping Out the Uncertain Simplification (Complication?) Effects of VATs, BATs and Consumed Income Taxes JC Fleming Jr Fla. Tax Rev. 2, 390, 1994 | 20 | 1994 |
| 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 |
| 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 | 19 | 2008 |
| Electronic Commerce and the State and Federal Tax Bases JC Fleming Jr BYU L. Rev., 1, 2000 | 19 | 2000 |
| Federal Income Tax: Doctrine, Structure, and Policy JM Dodge, JC Fleming Jr, DA Geier Text Cases, Problems 69, 2019 | 16 | 2019 |
| Funding Estate Tax Installment Payments with Section 303 Redemptions After the 1976 Tax Reform Act JC Felming Warren, Gorham & Lamont, 1977 | 15 | 1977 |
