Child Categories
Taxation - Personal Income
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Louis Kaplow, Concavity of Utility, Concavity of Welfare, and Redistribution of Income, 17 Int’l Tax & Pub. Fin. 25 (2010).
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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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Optimal Income Taxation
April 8, 2023
Louis Kaplow, Optimal Income Taxation (Nat’l Bureau of Econ. Rsch., Working Paper No. 30199, 2022).
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Assisting Disaster Survivors
December 30, 2022
Mandi L. Matlock et al., Assisting Disaster Survivors, in
Effectively Representing Your Client Before the IRS: A Practical Manual for the Tax Practitioner with… -
Thomas J. Brennan & Karl S. Okamoto, Measuring the Tax Subsidy in Private Equity and Hedge Fund Compensation, 60 Hastings L.J. 27 (2008).
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Law and Finance: The Case of Constructive Sales
October 19, 2022
Thomas J. Brennan, Law and Finance: The Case of Constructive Sales, 5 Ann. Rev. Fin. Econ. 259 (2013).
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Deconstructing the Taxation of Packaged Financial Strategies
October 19, 2022
Thomas J. Brennan & Robert L. McDonald, Deconstructing the Taxation of Packaged Financial Strategies (Aug. 18, 2014).
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Economic Analysis of Welfare Economics, Morality and the Law
October 19, 2022
Steven Shavell, Economic Analysis of Welfare Economics, Morality and the Law (Nat’l Bureau Econ. Res., Working Paper No. w9700, May 2003).
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Welfare Economics, Morality, and the Law
October 19, 2022
Steven Shavell, Welfare Economics, Morality, and the Law, in Foundations of Economic Analysis of Law 593 (2004).
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A Note on Efficiency vs. Distributional Equity in Legal Rulemaking: Should Distributional Equity Matter Given Optimal Income Taxation?
October 19, 2022
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…
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Financial Advisers Can’t Overlook the Prudent Investor Rule
October 19, 2022
Robert H. Sitkoff & Max M. Schanzenbach, Financial Advisers Can’t Overlook the Prudent Investor Rule, 29 J. Fin. Plan. 28 (Aug. 2016).
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Investment, Overhang, and Tax Policy
October 19, 2022
Mihir A. Desai & Austan D. Goolsbee, Investment, Overhang, and Tax Policy, Brookings Papers on Econ. Activity, no. 2, 2004, at 285.
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Market Power and Income Taxation
October 19, 2022
Louis Kaplow, Market Power and Income Taxation, 13 Am. Econ. J.: Econ. Pol’y 329 (2021).
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Savings Incentives in a Hybrid Income Tax: Comment
October 19, 2022
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…
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Income Taxation and Optimal Policies
October 19, 2022
Louis Kaplow, Income Taxation and Optimal Policies, in 4 The New Palgrave Dictionary of Economics 170 (Steven N. Durlauf & Lawrence E. Blume eds., 2d…
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On the Taxation of Private Transfers
October 19, 2022
Louis Kaplow, On the Taxation of Private Transfers, 63 Tax L. Rev. 187 (2009).
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Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).
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Market Power and Income Taxation
October 19, 2022
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,…