Tax Policy

Steven Shavell, Corrective Taxation versus Liability as a Solution to the Problem of Harmful Externalities, 54 J.L. & Econ. S249 (2011).

A. Mitchell Polinsky & Steven Shavell, Pigouvian Taxation with Administrative Costs, 19 J. Pub. Econ. 385 (1982).

Steven Shavell, A General Rationale for a Governmental Role in the Relief of Large Risks, 49 J. Risk & Uncertainty 213 (2014).

Steven Shavell, Corrective Taxation versus Liability, Am. Econ. Rev., May 2011, at 273.

Mihir A. Desai & James R. Hines Jr., Reply to Grubert, 58 Nat’l Tax J. 275 (2005).

Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Foreign Direct Investment in a World of Multiple Taxes, 88 J. Pub. Econ. 2727…

Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Repatriation Taxes and Dividend Distortions, 54 Nat’l Tax J. 829 (2001).

Mihir A. Desai & Dhammika Dharmapala, Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment, 62 Nat’l. Tax J. 169 (2009).

Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment, in Foreign Direct Investment…

Mihir A. Desai & Dhammika Dharmapala, Interest Deductions in a Multijurisdictional World, 68 Nat’l. Tax J. 653 (2015).

Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., The Demand for Tax Haven Operations, 90 J. Pub. Econ. 513 (2006).

Mihir A. Desai & Dhammika Dharmapala, Do Strong Fences Make Strong Neighbors?, 63 Nat’l. Tax J. 723 (2010).

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.

Mihir A. Desai, The Divergence between Book Income and Tax Income, 17 Tax Pol’y & Econ. 169 (2003).

Louis Kaplow, A Note on Horizontal Equity, 1 Fla. Tax Rev. 191 (1992).

Louis Kaplow, Government Policy and Labor Supply with Myopic or Targeted Savings Decisions 29 Tax Pol’y & Econ. 159 (2015).

Louis Kaplow, A Distribution-Neutral Perspective on Tax Expenditure Limitations, 31 Tax Pol’y & Econ. 161 (2017).

Louis Kaplow & Steven M. Shavell, On the Superiority of Corrective Taxes to Quantity Regulation, 4 Am. L. & Econ. Rev. 1 (2002).