Taxation - Personal Income

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

Minoru Nakazato, J. Mark Ramseyer & Eric Rasmusen, Public and Private Firm Compensation Compared: Evidence from Japanese Tax Returns, 25 Korean Econ. Rev. 5 (2009).

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

Bruce E. Aronson, Kenneth Ayotte, Takaaki Eguchi, David Gamage, Mark P. Gergen, Gen Goto, Benjamin E. Hermalin, Yohsuke Higashi, Akio Hoshi, Hidefusa Iida, Hideshi Itoh,…

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

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

Louis Kaplow, Optimal Income Taxation and Charitable Giving, 38 Tax Pol’y & Econ. 123 (2024).

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

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).

Louis Kaplow, Optimal Income Taxation, 62 J. Econ. Literature 637 (2024).

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

Louis Kaplow, Optimal Income Taxation (Nat’l Bureau of Econ. Rsch., Working Paper No. 30199, 2022).

Louis Kaplow & Steven Shavell, The Conflict Between Notions of Fairness and the Pareto Principle, 1 Am. L. & Econ. Rev. 63 (1999).

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, Human Capital Under an Ideal Income Tax, 80 Va. L. Rev. 1477 (1994).

Louis Kaplow, On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy, 18 J. Econ. Persp. 159 (2004).