Child Categories
Taxation - Personal Income
-
Income-Tax Deductions For Losses as Insurance
January 25, 2024
Louis Kaplow, Income-Tax Deductions For Losses as Insurance, 82 Am. Econ. Rev. 1013 (1992).
-
How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax
January 25, 2024
Louis Kaplow, How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax, 49 Nat’l Tax J. 135 (1996).
-
Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income
January 25, 2024
Louis Kaplow & Steven Shavell, Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income, 23 J. Legal Stud. 667 (1994).
-
On the Divergence Between ‘Ideal’ and Conventional Income-Tax Treatment of Human Capital
January 25, 2024
Louis Kaplow, On the Divergence Between ‘Ideal’ and Conventional Income-Tax Treatment of Human Capital, 86 Am. Econ. Rev. 347 (1996).
-
Tax and Non-Tax Distortions
January 25, 2024
Louis Kaplow, Tax and Non-Tax Distortions, 68 J. Pub. Econ. 303 (1998).
-
Taxing Leisure Complements
January 25, 2024
Louis Kaplow, Taxing Leisure Complements, 48 Econ. Inquiry 1065 (2010).
-
On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
January 25, 2024
Louis Kaplow, On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal, 90 J. Pub. Econ. 1235 (2006).
-
Optimal Policy with Heterogeneous Preferences
January 25, 2024
Louis Kaplow, Optimal Policy with Heterogeneous Preferences, 8 B.E. J. Econ. Analysis & Pol’y art. 40 (2008).
-
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…
-
Pyramiding Employment Taxes and Government Remedies at Court
January 25, 2024
T. Keith Fogg, Pyramiding Employment Taxes and Government Remedies at Court 40 ABA Tax Times 23 (2021).
-
Reducing Administrative Burdens to Protect Taxpayer Rights
January 25, 2024
Leslie Book, T. Keith Fogg & Nina E. Olson, Reducing Administrative Burdens to Protect Taxpayer Rights, 74 Okla. L. Rev. 527 (2022).
-
The Role of Offset in the Collection of Federal Taxes
January 25, 2024
Keith Fogg, The Role of Offset in the Collection of Federal Taxes, 25 Fla. Tax Rev. 1 (2021).
-
Nonparty Remote Electronic Access to Tax Court Records
January 25, 2024
Maggie Goff & T. Keith Fogg, Nonparty Remote Electronic Access to Tax Court Records, 167 Tax Notes Fed., May 4, 2020, at 771.
-
Forum Shopping in the Tax Court: Fifty Years of Choice and Can a Taxpayer Appeal the Dismissal of a Small Tax Case for Lack of Jurisdiction
January 25, 2024
T. Keith Fogg, Forum Shopping in the Tax Court: Fifty Years of Choice and Can a Taxpayer Appeal the Dismissal of a Small Tax Case…
-
The Jurisdictional Ramifications of Where You Send a CDP Request
January 25, 2024
T. Keith Fogg, The Jurisdictional Ramifications of Where You Send a CDP Request, 161 Tax Notes 837 (Nov. 12, 2018).
-
Access to Judicial Review in Non-Deficiency Tax Cases
January 25, 2024
Keith Fogg, Access to Judicial Review in Non-Deficiency Tax Cases, 73 Tax Law. 435 (2020).
-
Can the Taxpayer Bill of Rights Assist Your Clients?
January 25, 2024
T. Keith Fogg, Can the Taxpayer Bill of Rights Assist Your Clients?, 91 Temp. L. Rev. 705 (2019).
-
Resolving Identity Theft Issues
January 25, 2024
T. Keith Fogg, Diana L. Leyden & Craig D. Bell, Resolving Identity Theft Issues, 63 Ann. Tax Conf. 401 (2017).
-
Problems at the IRS in Attempting to Provide Service to Taxpayers
January 25, 2024
T. Keith Fogg & Leslie Book, Problems at the IRS in Attempting to Provide Service to Taxpayers, 150 Tax Notes 1335 (2016).
-
Financial Disability for All
January 25, 2024
T. Keith Fogg & Rachel E. Zuraw, Financial Disability for All, 62 Cath. U. L. Rev. 965 (2013).
-
How Can Tax Collection be Structured to Observe and Preserve Taxpayer Rights: A Discussion of Practices and Possibilities
January 25, 2024
T. Keith Fogg & Sime Jozipovic, How Can Tax Collection be Structured to Observe and Preserve Taxpayer Rights: A Discussion of Practices and Possibilities, 69…