Child Categories
Tax Policy
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Horizontal Equity: New Measures, Unclear Principles
January 25, 2024
Louis Kaplow, Horizontal Equity: New Measures, Unclear Principles (NBER Working Paper No. w7649, Apr. 2000).
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An Optimal Tax System
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
Louis Kaplow, Horizontal Equity: Measures in Search of a Principle, 42 Nat’l Tax J. 139 (1989).
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Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax
January 25, 2024
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
January 25, 2024
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
January 25, 2024
Louis Kaplow, Accuracy, Complexity, and the Income Tax, 14 J.L. Econ. & Org. (1998).
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A Note on Subsidizing Gifts
January 25, 2024
Louis Kaplow, A Note on Subsidizing Gifts, 58 J. Pub. Econ. 469 (1995).
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Public Goods and the Distribution of Income
January 25, 2024
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
January 25, 2024
Louis Kaplow, Government Relief for Risk Associated with Government Action, 94 Scandinavian J. Econ. 525 (1992).