Child Categories
Tax Policy
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Targeted Savings and Labor Supply
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
Louis Kaplow, Optimal Policy with Heterogeneous Preferences, 8 B.E. J. Econ. Analysis & Pol’y art. 40 (2008).
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Keith Fogg, Revisiting the Ten Deadly Sins Created in the IRS Restructuring and Reform Act, 20 Pitt. Tax Rev. 241 (2022).
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The Rooms Where it Happened
January 25, 2024
Keith Fogg, The Rooms Where it Happened, 20 Pitt. Tax Rev. 95 (2022).
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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
January 25, 2024
T. Keith Fogg, Pyramiding Employment Taxes and Government Remedies at Court 40 ABA Tax Times 23 (2021).
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Reducing Administrative Burdens to Protect Taxpayer Rights
January 25, 2024
Leslie Book, T. Keith Fogg & Nina E. Olson, Reducing Administrative Burdens to Protect Taxpayer Rights, 74 Okla. L. Rev. 527 (2022).
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Tax Court Making Significant Changes During Pandemic
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
Keith Fogg, Access to Judicial Review in Non-Deficiency Tax Cases, 73 Tax Law. 435 (2020).
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Can the Taxpayer Bill of Rights Assist Your Clients?
January 25, 2024
T. Keith Fogg, Can the Taxpayer Bill of Rights Assist Your Clients?, 91 Temp. L. Rev. 705 (2019).
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Seeking Relief When a Payroll Provider Victimizes Your Client
January 25, 2024
Keith Fogg, Seeking Relief When a Payroll Provider Victimizes Your Client, Practical Tax Law., Winter 2018, at 57.
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Financial Disability for All
January 25, 2024
T. Keith Fogg & Rachel E. Zuraw, Financial Disability for All, 62 Cath. U. L. Rev. 965 (2013).