Tax Policy

Louis Kaplow, Commentary on Chapter 5, in The Economics of Tax Policy (Alan J. Auerbach & Kent Smetters eds., 2017).

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).

Louis Kaplow, Optimal Distribution and Taxation of the Family (NBER Working Paper No. w4189, Oct. 1992).

Louis Kaplow, Human Capital and the Income Tax (NBER Working Paper No. w4299, Mar. 1993).

Louis Kaplow, The Theory of Taxation and Public Economics (Princeton Univ. Press 2008).

Louis Kaplow, Taxes, Permits, and Climate Change (NBER Working Paper No. w16268, Aug. 2010).

Louis Kaplow, On the Taxation of Private Transfers (NBER Working Paper No. w15818, Mar. 2010).

Louis Kaplow, Optimal Taxation, in 6 The New Palgrave Dictionary of Economics 209 (Steven Durlauf & Lawrence Blume eds., 2d ed. 2008).

Louis Kaplow, Income Taxation and Optimal Government Policy (Harv. L. & Econ. Discussion Paper No. 518, Oct. 12, 2005).

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).

Louis Kaplow, Capital Levies and Transition to a Consumption Tax (NBER Working Paper No. w12259, June 1, 2006).

Louis Kaplow, Response: The Income Tax Versus the Consumption Tax and the Tax Treatment of Human Capital, 51 Tax L. Rev. 35 (1997).

Louis Kaplow, Regional Cost-of-Living Adjustments in Tax-Transfer Schemes (NBER Working Paper No. w5008, Feb. 1995).

Louis Kaplow, Transfer Motives and Tax Policy (Nat’l Bureau Econ. Res., Working Paper No. w6340, Mar. 1999).

Louis Kaplow, Transition Policy: A Conceptual Framework, 13 J. Contemp. Legal Issues 161 (2003).

Louis Kaplow, Horizontal Equity: New Measures, Unclear Principles (NBER Working Paper No. w7649, Apr. 2000).

Louis Kaplow, An Optimal Tax System, 32 Fiscal Stud. 415 (2011).

Louis Kaplow, A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation, 51 Nat’l Tax J. 117 (1998).

Louis Kaplow, Optimal Taxation with Costly Enforcement and Evasion, 43 J. Pub. Econ. 221 (1990).