Child Categories
Taxation - Personal Income
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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,…
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The Conflict Between Notions of Fairness and the Pareto Principle
October 19, 2022
Louis Kaplow & Steven Shavell, The Conflict Between Notions of Fairness and the Pareto Principle, 1 Am. L. & Econ. Rev. 63 (1999).
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Louis Kaplow & Steven Shavell, The Efficiency of the Legal System Versus the Income Tax in Redistributing Income (NBER Working Paper No. 4457, Sept. 1993).
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Optimal Distribution and Taxation of the Family
October 19, 2022
Louis Kaplow, Optimal Distribution and Taxation of the Family (NBER Working Paper No. w4189, Oct. 1992).
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Human Capital and the Income Tax
October 19, 2022
Louis Kaplow, Human Capital and the Income Tax (NBER Working Paper No. w4299, Mar. 1993).
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Optimal Taxation
October 19, 2022
Louis Kaplow, Optimal Taxation, in 6 The New Palgrave Dictionary of Economics 209 (Steven Durlauf & Lawrence Blume eds., 2d ed. 2008).
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Income Taxation and Optimal Government Policy
October 19, 2022
Louis Kaplow, Income Taxation and Optimal Government Policy (Harv. L. & Econ. Discussion Paper No. 518, Oct. 12, 2005).
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Should the Government’s Allocation Branch Be Concerned About the Distortionary Cost of Taxation and Distributive Effects?
October 19, 2022
Louis Kaplow, Should the Government’s Allocation Branch Be Concerned About the Distortionary Cost of Taxation and Distributive Effects? (NBER Working Paper No. w4566, Dec. 1993).
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Taxation and Redistribution: Some Clarifications
October 19, 2022
Louis Kaplow, Taxation and Redistribution: Some Clarifications, 60 Tax L. Rev. 57 (2007).
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Capital Levies and Transition to a Consumption Tax
October 19, 2022
Louis Kaplow, Capital Levies and Transition to a Consumption Tax (NBER Working Paper No. w12259, June 1, 2006).
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Response: The Income Tax Versus the Consumption Tax and the Tax Treatment of Human Capital
October 19, 2022
Louis Kaplow, Response: The Income Tax Versus the Consumption Tax and the Tax Treatment of Human Capital, 51 Tax L. Rev. 35 (1997).
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Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
October 19, 2022
Louis Kaplow, Regional Cost-of-Living Adjustments in Tax-Transfer Schemes (NBER Working Paper No. w5008, Feb. 1995).
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A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation
October 19, 2022
Louis Kaplow, A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation, 51 Nat’l Tax J. 117 (1998).
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The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of the Medical Insurance Premiums
October 19, 2022
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.
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A Note on Taxation as Social Insurance For Uncertain Labor Income
October 19, 2022
Louis Kaplow, A Note on Taxation as Social Insurance For Uncertain Labor Income, 49 Pub. Fin. 244 (1994).
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Human Capital Under an Ideal Income Tax
October 19, 2022
Louis Kaplow, Human Capital Under an Ideal Income Tax, 80 Va. L. Rev. 1477 (1994).
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On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy
October 19, 2022
Louis Kaplow, On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy, 18 J. Econ. Persp. 159 (2004).
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Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency
October 19, 2022
Louis Kaplow, Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency, 74 U. Chi. L. Rev. 79 (2007).
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Louis Kaplow, The Optimal Supply of Public Goods and the Distortionary Cost of Taxation, 49 Nat’l Tax J. 513 (1996).
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Optimal Income Transfers
October 19, 2022
Louis Kaplow, Optimal Income Transfers, 14 Int’l Tax & Pub. Fin. 295 (2007).
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Accuracy, Complexity, and the Income Tax
October 19, 2022
Louis Kaplow, Accuracy, Complexity, and the Income Tax, 14 J.L. Econ. & Org. (1998).
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Optimal Distribution and the Family
October 19, 2022
Louis Kaplow, Optimal Distribution and the Family, 98 Scandinavian J. Econ. 75 (1996).
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Public Goods and the Distribution of Income
October 19, 2022
Louis Kaplow, Public Goods and the Distribution of Income, 50 Eur. Econ. Rev. 1627 (2006).
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Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income
October 19, 2022
Louis Kaplow & Steven Shavell, Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income, 29…
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Income-Tax Deductions For Losses as Insurance
October 19, 2022
Louis Kaplow, Income-Tax Deductions For Losses as Insurance, 82 Am. Econ. Rev. 1013 (1992).
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How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax
October 19, 2022
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
October 19, 2022
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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On the Divergence Between ‘Ideal’ and Conventional Income-Tax Treatment of Human Capital
October 19, 2022
Louis Kaplow, On the Divergence Between ‘Ideal’ and Conventional Income-Tax Treatment of Human Capital, 86 Am. Econ. Rev. 347 (1996).
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Tax and Non-Tax Distortions
October 19, 2022
Louis Kaplow, Tax and Non-Tax Distortions, 68 J. Pub. Econ. 303 (1998).
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Taxing Leisure Complements
October 19, 2022
Louis Kaplow, Taxing Leisure Complements, 48 Econ. Inquiry 1065 (2010).
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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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On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
October 19, 2022
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
October 19, 2022
Louis Kaplow, Optimal Policy with Heterogeneous Preferences, 8 B.E. J. Econ. Analysis & Pol’y art. 40 (2008).
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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…