Child Categories
Tax Policy
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Internalities, Externalities, and Fuel Economy
October 19, 2022
Cass R. Sunstein, Internalities, Externalities, and Fuel Economy (Jan. 28, 2020).
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Willingness to Pay Versus Welfare
October 19, 2022
Cass R. Sunstein, Willingness to Pay Versus Welfare, 1 Harv. L. & Pol’y Rev. 303 (2007).
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The Cost of Rights: Why Liberty Depends on Taxes
October 19, 2022
Stephen Holmes & Cass R. Sunstein, The Cost of Rights: Why Liberty Depends on Taxes (W. W. Norton & Co. 1999).
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Parking the Big Money
October 19, 2022
Cass R. Sunstein, Parking the Big Money, 63 N.Y. Rev. Books, Jan. 14, 2016, at 37 (reviewing Gabriel Zucman, The Hidden Wealth of Nations: The…
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Perils of Partial Mark-to-Market Taxation
October 19, 2022
Thomas J. Brennan, Perils of Partial Mark-to-Market Taxation (Northwestern Law & Econ. Research Paper No. 13-34, Aug. 20, 2013).
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Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities
October 19, 2022
Steven Shavell, Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities, 54 J.L. & Econ. S249 (2011).
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Pigouvian Taxation with Administrative Costs
October 19, 2022
A. Mitchell Polinsky & Steven Shavell, Pigouvian Taxation with Administrative Costs, 19 J. Pub. Econ. 385 (1982).
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Steven Shavell, A General Rationale for a Governmental Role in the Relief of Large Risks, 49 J. Risk & Uncertainty 213 (2014).
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Corrective Taxation versus Liability
October 19, 2022
Steven Shavell, Corrective Taxation versus Liability, Am. Econ. Rev., May 2011, at 273.
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The Four Stages of Capitalism: Reflections on Investment Management Treatises (Book Reviews)
October 19, 2022
Robert C. Clark, Comment and Review, The Four Stages of Capitalism: Reflections on Investment Management Treatises, 94 Harv. L. Rev. 561 (1981) (reviewing Tamar Frankel,…
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Ending Tax Law’s Subsidy for Corporate Debt
October 19, 2022
Mark J. Roe & Michael Troege, Ending Tax Law’s Subsidy for Corporate Debt, Bloomberg Tax (Dec. 23, 2021).
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Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization, in After the Crash: Financial Crises and Regulatory…
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Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization (Nov. 10, 2018).
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A Smarter Way to Tax Big Banks
October 19, 2022
Mark J. Roe & Michael Tröge, A Smarter Way to Tax Big Banks, Wall St. J., Feb. 2, 2015, at A11.
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The Debate on Corporate Tax Reform Just Started for Real
October 19, 2022
Mihir A. Desai, The Debate on Corporate Tax Reform Just Started for Real, HBR.org (May 1, 2017).
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Reply to Grubert
October 19, 2022
Mihir A. Desai & James R. Hines Jr., Reply to Grubert, 58 Nat’l Tax J. 275 (2005).
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Sharing the Spoils: Taxing International Human Capital Flows
October 19, 2022
Mihir A. Desai, Devesh Kapur & John McHale, Sharing the Spoils: Taxing International Human Capital Flows, 11 Int’l Tax & Pub. Fin. 663 (2004).
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Investment, Overhang, and Tax Policy
October 19, 2022
Mihir A. Desai & Austan D. Goolsbee, Investment, Overhang, and Tax Policy, Brookings Papers on Econ. Activity, no. 2, 2004, at 285.
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Repatriation Taxes and Dividend Distortions
October 19, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Repatriation Taxes and Dividend Distortions, 54 Nat’l Tax J. 829 (2001).
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Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
October 19, 2022
Mihir A. Desai & Dhammika Dharmapala, Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment, 62 Nat’l. Tax J. 169 (2009).
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Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment, in Foreign Direct Investment…
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Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition
October 19, 2022
Mihir A. Desai, Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition, 1998 Nat’l Tax Ass’n Proc. Ninety-First Ann. Conf.
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Interest Deductions in a Multijurisdictional World
October 19, 2022
Mihir A. Desai & Dhammika Dharmapala, Interest Deductions in a Multijurisdictional World, 68 Nat’l. Tax J. 653 (2015).
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Excess Capital Flows and the Burden of Inflation in Open Economies
October 19, 2022
Mihir A. Desai & James R. Hines Jr., Excess Capital Flows and the Burden of Inflation in Open Economies, in The Costs and Benefits of…
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The Demand for Tax Haven Operations
October 19, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., The Demand for Tax Haven Operations, 90 J. Pub. Econ. 513 (2006).
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Do Strong Fences Make Strong Neighbors?
October 19, 2022
Mihir A. Desai & Dhammika Dharmapala, Do Strong Fences Make Strong Neighbors?, 63 Nat’l. Tax J. 723 (2010).
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A Better Way to Tax U.S. Businesses
October 19, 2022
Mihir A. Desai, A Better Way to Tax U.S. Businesses, 90 Harv. Bus. Rev. 134 (2012).
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The Divergence between Book Income and Tax Income
October 19, 2022
Mihir A. Desai, The Divergence between Book Income and Tax Income, 17 Tax Pol’y & Econ. 169 (2003).
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Tax Policy and the Efficiency of U.S. Direct Investment Abroad
October 19, 2022
Mihir A. Desai, Fritz C. Foley & James R. Hines Jr., Tax Policy and the Efficiency of U.S. Direct Investment Abroad, 64 Nat’l. Tax J.
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Trade Credit and Taxes
October 19, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Trade Credit and Taxes, 98 Rev. Econ. and Stat. 132 (2016).
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Dividend Taxes and International Portfolio Choice
October 19, 2022
Mihir A. Desai & Dhammika Dharmapala, Dividend Taxes and International Portfolio Choice, 93 Rev. Econ. and Stat. 266 (2011).
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Corporate Tax Avoidance and Firm Value
October 19, 2022
Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and Firm Value, 91 Rev. Econ. & Stat. 537 (2009).
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Taxes, Institutions and Foreign Diversification Opportunities
October 19, 2022
Mihir A. Desai & Dhammika Dharmapala, Taxes, Institutions and Foreign Diversification Opportunities, 93 J. Pub. Econ. 703 (2009).
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Investment, Fiscal Policy, and Capital Overhang
October 19, 2022
Mihir A. Desai & Austan Goolsbee, Investment, Fiscal Policy, and Capital Overhang, 35 Brookings Papers on Econ. Activity 285 (2004).
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The Administrative Law of Borrowed Regulations: Legal Questions Regarding the Bankruptcy Law’s Incorporation of IRS Standards
October 19, 2022
Matthew C. Stephenson & Kristin E. Hickman, The Administrative Law of Borrowed Regulations: Legal Questions Regarding the Bankruptcy Law’s Incorporation of IRS Standards, Norton Bankr.
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Evaluating Public Goods and Regulations: Response
October 19, 2022
Louis Kaplow, Evaluating Public Goods and Regulations: Response, 19 J. Econ. Persp. 233 (2005).
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Savings Incentives in a Hybrid Income Tax: Comment
October 19, 2022
Louis Kaplow, Savings Incentives in a Hybrid Income Tax: Comment, in Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax 300 (Henry J. Aaron, Harvey Galper…
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Income Taxation and Optimal Policies
October 19, 2022
Louis Kaplow, Income Taxation and Optimal Policies, in 4 The New Palgrave Dictionary of Economics 170 (Steven N. Durlauf & Lawrence E. Blume eds., 2d…
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On the Taxation of Private Transfers
October 19, 2022
Louis Kaplow, On the Taxation of Private Transfers, 63 Tax L. Rev. 187 (2009).
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Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).
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Market Power and Income Taxation
October 19, 2022
Louis Kaplow, Market Power and Income Taxation (Harv. L. Sch. John M. Olin Ctr. Discussion Paper No. 994, NBER Working Paper No. w25578, Mar. 6,…
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Commentary on Chapter 5
October 19, 2022
Louis Kaplow, Commentary on Chapter 5, in The Economics of Tax Policy (Alan J. Auerbach & Kent Smetters eds., 2017).
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Louis Kaplow, Government Policy and Labor Supply with Myopic or Targeted Savings Decisions 29 Tax Pol’y & Econ. 159 (2015).
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A Distribution-Neutral Perspective on Tax Expenditure Limitations
October 19, 2022
Louis Kaplow, A Distribution-Neutral Perspective on Tax Expenditure Limitations, 31 Tax Pol’y & Econ. 161 (2017).
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On the Superiority of Corrective Taxes to Quantity Regulation
October 19, 2022
Louis Kaplow & Steven M. Shavell, On the Superiority of Corrective Taxes to Quantity Regulation, 4 Am. L. & Econ. Rev. 1 (2002).
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Optimal Distribution and Taxation of the Family
October 19, 2022
Louis Kaplow, Optimal Distribution and Taxation of the Family (NBER Working Paper No. w4189, Oct. 1992).
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Human Capital and the Income Tax
October 19, 2022
Louis Kaplow, Human Capital and the Income Tax (NBER Working Paper No. w4299, Mar. 1993).