Tax Policy

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

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

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

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

Louis Kaplow, A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism, 48 Nat’l Tax J. 497 (1995).

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…

T. Keith Fogg, Pyramiding Employment Taxes and Government Remedies at Court 40 ABA Tax Times 23 (2021).

Keith T. Fogg, Tax Court Making Significant Changes During Pandemic, ABA Tax Times, Fall 2020, at 18.

Maggie Goff & T. Keith Fogg, Nonparty Remote Electronic Access to Tax Court Records, 167 Tax Notes Fed., May 4, 2020, at 771.

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…

T. Keith Fogg, Can the Taxpayer Bill of Rights Assist Your Clients?, 91 Temp. L. Rev. 705 (2019).

Keith Fogg, Seeking Relief When a Payroll Provider Victimizes Your Client, Practical Tax Law., Winter 2018, at 57.

T. Keith Fogg & Rachel E. Zuraw, Financial Disability for All, 62 Cath. U. L. Rev. 965 (2013).

T. Keith Fogg & Sime Jozipovic, How Can Tax Collection be Structured to Observe and Preserve Taxpayer Rights: A Discussion of Practices and Possibilities, 69…

Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce (May 20, 1999).

Austan Goolsbee & Jonathan Zittrain, Evaluating the Costs and Benefits of Taxing Internet Commerce, 52 Nat’l Tax J. 413 (1999).

Minoru Nakazato & J. Mark Ramseyer, General Description: Japan, in Comparative Income Taxation: A Structural Analysis 71 (Hugh J. Ault, Brian J. Arnold et al.,…

J, Mark Ramseyer, Japanese Taxation: The Shoup Mission in Retrospect: An Interview, 16 Japan Found. Newsl., Mar. 1989, at 1.

J. Mark Ramseyer & Eric Bennett Rasmussen, Can the Treasury Exempt its Own Companies from Tax? The $45 Billion GM NOL Carryforward, 1 Cato Papers…

J. Mark Ramseyer & Minoru Nakazato, Japanese Law: An Economic Approach (Univ. of Chi. Press 1999).

Minoru Nakazato & J. Mark Ramseyer, The Tax Incentives That Destroyed the Government: An Economic Analysis of Japanese Fiscal Policy, 645-1192, 51 Shakai Kagaku Kenkyū,…