Child Categories
Tax Policy
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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).
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The Theory of Taxation and Public Economics
October 19, 2022
Louis Kaplow, The Theory of Taxation and Public Economics (Princeton Univ. Press 2008).
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Taxes, Permits, and Climate Change
October 19, 2022
Louis Kaplow, Taxes, Permits, and Climate Change (NBER Working Paper No. w16268, Aug. 2010).
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On the Taxation of Private Transfers
October 19, 2022
Louis Kaplow, On the Taxation of Private Transfers (NBER Working Paper No. w15818, Mar. 2010).
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Optimal Taxation
October 19, 2022
Louis Kaplow, Optimal Taxation, in 6 The New Palgrave Dictionary of Economics 209 (Steven Durlauf & Lawrence Blume eds., 2d ed. 2008).
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Income Taxation and Optimal Government Policy
October 19, 2022
Louis Kaplow, Income Taxation and Optimal Government Policy (Harv. L. & Econ. Discussion Paper No. 518, Oct. 12, 2005).
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Should the Government’s Allocation Branch Be Concerned About the Distortionary Cost of Taxation and Distributive Effects?
October 19, 2022
Louis Kaplow, Should the Government’s Allocation Branch Be Concerned About the Distortionary Cost of Taxation and Distributive Effects? (NBER Working Paper No. w4566, Dec. 1993).
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Capital Levies and Transition to a Consumption Tax
October 19, 2022
Louis Kaplow, Capital Levies and Transition to a Consumption Tax (NBER Working Paper No. w12259, June 1, 2006).
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Response: The Income Tax Versus the Consumption Tax and the Tax Treatment of Human Capital
October 19, 2022
Louis Kaplow, Response: The Income Tax Versus the Consumption Tax and the Tax Treatment of Human Capital, 51 Tax L. Rev. 35 (1997).
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Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
October 19, 2022
Louis Kaplow, Regional Cost-of-Living Adjustments in Tax-Transfer Schemes (NBER Working Paper No. w5008, Feb. 1995).
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Transfer Motives and Tax Policy
October 19, 2022
Louis Kaplow, Transfer Motives and Tax Policy (Nat’l Bureau Econ. Res., Working Paper No. w6340, Mar. 1999).
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Transition Policy: A Conceptual Framework
October 19, 2022
Louis Kaplow, Transition Policy: A Conceptual Framework, 13 J. Contemp. Legal Issues 161 (2003).
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Horizontal Equity: New Measures, Unclear Principles
October 19, 2022
Louis Kaplow, Horizontal Equity: New Measures, Unclear Principles (NBER Working Paper No. w7649, Apr. 2000).
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An Optimal Tax System
October 19, 2022
Louis Kaplow, An Optimal Tax System, 32 Fiscal Stud. 415 (2011).
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A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation
October 19, 2022
Louis Kaplow, A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation, 51 Nat’l Tax J. 117 (1998).
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Optimal Taxation with Costly Enforcement and Evasion
October 19, 2022
Louis Kaplow, Optimal Taxation with Costly Enforcement and Evasion, 43 J. Pub. Econ. 221 (1990).
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An Ex Ante Perspective on Deregulation, Viewed Ex Post
October 19, 2022
Louis Kaplow, An Ex Ante Perspective on Deregulation, Viewed Ex Post, 15 Resource & Energy Econ. 153 (1993).
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A Note on Taxation as Social Insurance For Uncertain Labor Income
October 19, 2022
Louis Kaplow, A Note on Taxation as Social Insurance For Uncertain Labor Income, 49 Pub. Fin. 244 (1994).
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Human Capital Under an Ideal Income Tax
October 19, 2022
Louis Kaplow, Human Capital Under an Ideal Income Tax, 80 Va. L. Rev. 1477 (1994).
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An Economic Analysis of Legal Transitions
October 19, 2022
Louis Kaplow, An Economic Analysis of Legal Transitions, 99 Harv. L. Rev. 509 (1986).
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Optimal Control of Externalities in the Presence of Income Taxation
October 19, 2022
Louis Kaplow, Optimal Control of Externalities in the Presence of Income Taxation, 53 Int’l. Econ. Rev. 487 (2012).
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On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy
October 19, 2022
Louis Kaplow, On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy, 18 J. Econ. Persp. 159 (2004).
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Taxation and Risk Taking: A General Equilibrium Perspective
October 19, 2022
Louis Kaplow, Taxation and Risk Taking: A General Equilibrium Perspective, 47 Nat’l Tax J. 789 (1994).
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Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency
October 19, 2022
Louis Kaplow, Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency, 74 U. Chi. L. Rev. 79 (2007).
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Louis Kaplow, The Optimal Supply of Public Goods and the Distortionary Cost of Taxation, 49 Nat’l Tax J. 513 (1996).
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Horizontal Equity: Measures in Search of a Principle
October 19, 2022
Louis Kaplow, Horizontal Equity: Measures in Search of a Principle, 42 Nat’l Tax J. 139 (1989).
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Optimal Income Transfers
October 19, 2022
Louis Kaplow, Optimal Income Transfers, 14 Int’l Tax & Pub. Fin. 295 (2007).
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Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax
October 19, 2022
Louis Kaplow, Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax, 82 Va. L. Rev. 413 (1996).
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Tax Policy and Gifts
October 19, 2022
Louis Kaplow, Tax Policy and Gifts, 88 Am. Econ. Rev. 283 (1998).
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Louis Kaplow, Myopia and the Effects of Social Security and Capital Taxation on Labor Supply, 68 Nat’l Tax J. 1 (2015).
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Accuracy, Complexity, and the Income Tax
October 19, 2022
Louis Kaplow, Accuracy, Complexity, and the Income Tax, 14 J.L. Econ. & Org. (1998).
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A Note on Subsidizing Gifts
October 19, 2022
Louis Kaplow, A Note on Subsidizing Gifts, 58 J. Pub. Econ. 469 (1995).
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Public Goods and the Distribution of Income
October 19, 2022
Louis Kaplow, Public Goods and the Distribution of Income, 50 Eur. Econ. Rev. 1627 (2006).
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Government Relief for Risk Associated with Government Action
October 19, 2022
Louis Kaplow, Government Relief for Risk Associated with Government Action, 94 Scandinavian J. Econ. 525 (1992).
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Targeted Savings and Labor Supply
October 19, 2022
Louis Kaplow, Targeted Savings and Labor Supply, 18 Int’l. Tax & Pub. Fin. 507 (2011).
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How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax
October 19, 2022
Louis Kaplow, How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax, 49 Nat’l Tax J. 135 (1996).
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Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income
October 19, 2022
Louis Kaplow & Steven Shavell, Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income, 23 J. Legal Stud. 667 (1994).
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Louis Kaplow, A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism, 48 Nat’l Tax J. 497 (1995).
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Taxing Leisure Complements
October 19, 2022
Louis Kaplow, Taxing Leisure Complements, 48 Econ. Inquiry 1065 (2010).
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On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
October 19, 2022
Louis Kaplow, On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal, 90 J. Pub. Econ. 1235 (2006).
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Optimal Policy with Heterogeneous Preferences
October 19, 2022
Louis Kaplow, Optimal Policy with Heterogeneous Preferences, 8 B.E. J. Econ. Analysis & Pol’y art. 40 (2008).
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Kathleen Bryant, Chye-Ching Huang, Leslie Book, T. Keith Fogg & Nina Olson, Exclusionary Effects of the IRS Correspondence Audit Process Warrant Further Study (The Tax…
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Pyramiding Employment Taxes and Government Remedies at Court
October 19, 2022
T. Keith Fogg, Pyramiding Employment Taxes and Government Remedies at Court 40 ABA Tax Times 23 (2021).
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Tax Court Making Significant Changes During Pandemic
October 19, 2022
Keith T. Fogg, Tax Court Making Significant Changes During Pandemic, ABA Tax Times, Fall 2020, at 18.
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The Role of Offset in the Collection of Federal Taxes
October 19, 2022
Keith Fogg, The Role of Offset in the Collection of Federal Taxes, 25 Fla. Tax Rev. 1 (2021).
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Keith T. Fogg, Every Taxpayer Counts: Nina Olson’s Impact on Low-Income Taxpayer Clinics, 18 Pitt. Tax R. 53 (2020).
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Nonparty Remote Electronic Access to Tax Court Records
October 19, 2022
Maggie Goff & T. Keith Fogg, Nonparty Remote Electronic Access to Tax Court Records, 167 Tax Notes Fed., May 4, 2020, at 771.
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Forum Shopping in the Tax Court: Fifty Years of Choice and Can a Taxpayer Appeal the Dismissal of a Small Tax Case for Lack of Jurisdiction
October 19, 2022
T. Keith Fogg, Forum Shopping in the Tax Court: Fifty Years of Choice and Can a Taxpayer Appeal the Dismissal of a Small Tax Case…
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Access to Judicial Review in Non-Deficiency Tax Cases
October 19, 2022
Keith Fogg, Access to Judicial Review in Non-Deficiency Tax Cases, 73 Tax Law. 435 (2020).