Law & Economics

Louis Kaplow, A Note on Taxation as Social Insurance For Uncertain Labor Income, 49 Pub. Fin. 244 (1994).

Louis Kaplow, Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency, 74 U. Chi. L. Rev. 79 (2007).

Louis Kaplow, The Optimal Supply of Public Goods and the Distortionary Cost of Taxation, 49 Nat’l Tax J. 513 (1996).

Louis Kaplow, Horizontal Equity: Measures in Search of a Principle, 42 Nat’l Tax J. 139 (1989).

Louis Kaplow, Tax Policy and Gifts, 88 Am. Econ. Rev. 283 (1998).

Louis Kaplow, Burden of Proof, 121 Yale L.J. 738 (2012).

Louis Kaplow, Why (Ever) Define Markets?, 124 Harv. L. Rev. 437 (2010).

Louis Kaplow, Information and the Aim of Adjudication: Truth or Consequences?, 67 Stan. L. Rev. 1303 (2015).

Louis Kaplow, Income-Tax Deductions For Losses as Insurance, 82 Am. Econ. Rev. 1013 (1992).

Louis Kaplow, How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax, 49 Nat’l Tax J. 135 (1996).

Louis Kaplow, A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism, 48 Nat’l Tax J. 497 (1995).

Louis Kaplow, On the Divergence Between ‘Ideal’ and Conventional Income-Tax Treatment of Human Capital, 86 Am. Econ. Rev. 347 (1996).

Louis Kaplow, A Model of the Optimal Complexity of Legal Rules, 11 J.L. Econ. & Org. 150 (1995).

Louis Kaplow & Steven Shavell, Private versus Socially Optimal Provision of Ex Ante Legal Advice, 8 J.L. Econ. & Org. 306 (1992).

Albert H. Choi & Kathryn E. Spier, The Economics of Class Action Waivers, 38 Yale J. on Reg. 543 (2021).

Kathryn E. Spier & J.J. Prescott, Contracting on Litigation, 50 RAND J. Econ. 391 (2019).

Claudia M. Landeo & Kathryn E. Spier, Ordered Leniency: An Experimental Study of Law Enforcement with Self-Reporting (NBER Working Paper No. w25094, Sept. 13, 2018).

Kathryn E. Spier, The Dynamics of Pretrial Negotiation, in The Economics of Evidence, Procedure, and Litigation v. 1 (Chris W. Sanchirico ed., 2007).

Kathryn E. Spier & David E. Weinstein, Retaliatory Mechanisms for Eliminating Trade Barriers: Aggressive Unilateralism vs. GATT Cooperation, in Imperfect Competition in International Trade 231…

Kathryn E. Spier, Settlement Bargaining and the Design of Damage Awards, in The Economics of Evidence, Procedure, and Litigation v. 2 (Chris W. Sanchirico ed.,…

Kathryn Spier, Litigation, in The Handbook of Law and Economics 249 (A. Mitchell Polinsky & Steven M. Shavell eds., 2007).