Taxation - Personal Income

Louis Kaplow & Steven Shavell, The Efficiency of the Legal System Versus the Income Tax in Redistributing Income (NBER Working Paper No. 4457, Sept. 1993).

Louis Kaplow & Steven Shavell, Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income, 29…

Louis Kaplow & Steven Shavell, Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income, 23 J. Legal Stud. 667 (1994).

Louis Kaplow & Alvin C. Warren, Jr., Professor Strnad’s Rejoinder: Simply Semantics, 39 Stan. L. Rev. 419 (1987).

Louis Kaplow & Alvin C. Warren, Jr., An Income Tax by Any Other Name. A Reply to Professor Strnad, 38 Stan. L. Rev. 399 (1986).

Steven Shavell, A Note on Efficiency vs. Distributional Equity in Legal Rulemaking: Should Distributional Equity Matter Given Optimal Income Taxation?, 71 Am. Econ. Rev. (Papers…

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

Louis Kaplow, Optimal Distribution and the Family, 98 Scandinavian J. Econ. 75 (1996).

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, On the Divergence Between ‘Ideal’ and Conventional Income-Tax Treatment of Human Capital, 86 Am. Econ. Rev. 347 (1996).

Alvin C. Warren, Jr., Financial Contract Innovation and Income Tax Policy, 107 Harv. L. Rev. 460 (1993).

Thomas J. Brennan, Law and Finance: The Case of Constructive Sales, 5 Ann. Rev. Fin. Econ. 259 (2013).

Louis Kaplow, The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of the Medical Insurance Premiums, 79 Calif. L.

Louis Kaplow, Income-Tax Deductions For Losses as Insurance, 82 Am. Econ. Rev. 1013 (1992).

Louis Kaplow, Taxing Leisure Complements, 48 Econ. Inquiry 1065 (2010).

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

Minoru Nakazato, J. Mark Ramseyer & Eric B. Rasmusen, Executive Compensation in Japan: Estimating Levels and Determinants from Tax Records, 20 J. Econ. & Mgmt…

Henry E. Smith, Intermediate Filing in Household Taxation, 72 S. Cal. L. Rev. 145 (1998).

Alvin C. Warren, Jr., The Timing of Taxes, 39 Nat’l. Tax J. 499 (1986).

Alvin C. Warren, Jr. & Alan Auerbach, Tax Policy and Equipment Leasing after TEFRA, 96 Harv. L. Rev. 1579 (1983).

Alvin C. Warren, Jr. & Alan Auerbach, Transferability of Tax Incentives and the Fiction of Safe Harbor Leasing, 95 Harv. L. Rev. 1752 (1982).

Thomas J. Brennan & Karl S. Okamoto, Measuring the Tax Subsidy in Private Equity and Hedge Fund Compensation, 60 Hastings L.J. 27 (2008).

Mihir A. Desai & Austan D. Goolsbee, Investment, Overhang, and Tax Policy, Brookings Papers on Econ. Activity, no. 2, 2004, at 285.

Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).

Louis Kaplow, Market Power and Income Taxation (Harv. L. Sch. John M. Olin Ctr. Discussion Paper No. 994, NBER Working Paper No. w25578, Mar. 6,…

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

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

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

Louis Kaplow, Tax and Non-Tax Distortions, 68 J. Pub. Econ. 303 (1998).

Louis Kaplow, Concavity of Utility, Concavity of Welfare, and Redistribution of Income, 17 Int’l Tax & Pub. Fin. 25 (2010).

Louis Kaplow, On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal, 90 J. Pub. Econ. 1235 (2006).

Louis Kaplow, Optimal Policy with Heterogeneous Preferences, 8 B.E. J. Econ. Analysis & Pol’y art. 40 (2008).

Michael J. Graetz & Alvin C. Warren, Jr., Integration of Corporate and Shareholder Taxes, 69 Nat’l Tax J. 677 (2016).

Alvin C. Warren, Jr., U.S. Income Taxation of New Financial Products, 88 J. Pub. Econ. 899 (2004).

Audrey Patten & Megan L. Brackney, Securing Relief From Joint and Several Liability – Section 6015, in Effectively Representing Your Client Before the IRS (Christine…

Thomas J. Brennan & Robert L. McDonald, Deconstructing the Taxation of Packaged Financial Strategies (Aug. 18, 2014).

Steven Shavell, Economic Analysis of Welfare Economics, Morality and the Law (Nat’l Bureau Econ. Res., Working Paper No. w9700, May 2003).

Steven Shavell, Welfare Economics, Morality, and the Law, in Foundations of Economic Analysis of Law 593 (2004).

Robert H. Sitkoff & Max M. Schanzenbach, Financial Advisers Can’t Overlook the Prudent Investor Rule, 29 J. Fin. Plan. 28 (Aug. 2016).

Louis Kaplow, Market Power and Income Taxation, 13 Am. Econ. J.: Econ. Pol’y 329 (2021).

Louis Kaplow, Savings Incentives in a Hybrid Income Tax: Comment, in Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax 300 (Henry J. Aaron, Harvey Galper…

Louis Kaplow, Income Taxation and Optimal Policies, in 4 The New Palgrave Dictionary of Economics 170 (Steven N. Durlauf & Lawrence E. Blume eds., 2d…