Morita Equivalence of Subrings with Applications to Inverse Semigroup Algebras

We develop a technique to show the Morita equivalence of certain subrings of a ring with local units. We then apply this technique to develop conditions that are sufficient to show the Morita equivalence of subalgebras induced by partial subactions on generalized Boolean algebras and, subsequently, strongly $E^{\ast }$-unitary inverse subsemigroups. As an application, we prove that the Leavitt path algebra of a graph is Morita equivalent to the Leavitt path algebra of certain subgraphs and use this to calculate the Morita equivalence class of some Leavitt path algebras. Finally, as the main application, we prove a desingularization result for labelled Leavitt path algebras.