Child Categories
Taxation - Personal Income
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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
January 25, 2024
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
January 25, 2024
Louis Kaplow, Human Capital and the Income Tax (NBER Working Paper No. w4299, Mar. 1993).
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Optimal Taxation
January 25, 2024
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
January 25, 2024
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?
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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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Accuracy, Complexity, and the Income Tax
January 25, 2024
Louis Kaplow, Accuracy, Complexity, and the Income Tax, 14 J.L. Econ. & Org. (1998).
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Optimal Distribution and the Family
January 25, 2024
Louis Kaplow, Optimal Distribution and the Family, 98 Scandinavian J. Econ. 75 (1996).
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Public Goods and the Distribution of Income
January 25, 2024
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
January 25, 2024
Louis Kaplow & Steven Shavell, Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income, 29…