Tax Policy

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

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, An Ex Ante Perspective on Deregulation, Viewed Ex Post, 15 Resource & Energy Econ. 153 (1993).

Louis Kaplow, A Note on Taxation as Social Insurance For Uncertain Labor Income, 49 Pub. Fin. 244 (1994).

Louis Kaplow, Human Capital Under an Ideal Income Tax, 80 Va. L. Rev. 1477 (1994).

Louis Kaplow, An Economic Analysis of Legal Transitions, 99 Harv. L. Rev. 509 (1986).

Louis Kaplow, Optimal Control of Externalities in the Presence of Income Taxation, 53 Int’l. Econ. Rev. 487 (2012).

Louis Kaplow, Taxation and Risk Taking: A General Equilibrium Perspective, 47 Nat’l Tax J. 789 (1994).

Louis Kaplow, On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy, 18 J. Econ. Persp. 159 (2004).

Louis Kaplow, Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency, 74 U. Chi. L. Rev. 79 (2007).

Louis Kaplow, Horizontal Equity: Measures in Search of a Principle, 42 Nat’l Tax J. 139 (1989).

Louis Kaplow, The Optimal Supply of Public Goods and the Distortionary Cost of Taxation, 49 Nat’l Tax J. 513 (1996).

Louis Kaplow, Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax, 82 Va. L. Rev. 413 (1996).

Louis Kaplow, Optimal Income Transfers, 14 Int’l Tax & Pub. Fin. 295 (2007).

Louis Kaplow, Tax Policy and Gifts, 88 Am. Econ. Rev. 283 (1998).

Louis Kaplow, Myopia and the Effects of Social Security and Capital Taxation on Labor Supply, 68 Nat’l Tax J. 1 (2015).

Louis Kaplow, Accuracy, Complexity, and the Income Tax, 14 J.L. Econ. & Org. (1998).

Louis Kaplow, A Note on Subsidizing Gifts, 58 J. Pub. Econ. 469 (1995).

Louis Kaplow, Public Goods and the Distribution of Income, 50 Eur. Econ. Rev. 1627 (2006).

Louis Kaplow, Government Relief for Risk Associated with Government Action, 94 Scandinavian J. Econ. 525 (1992).

Louis Kaplow, How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax, 49 Nat’l Tax J. 135 (1996).