Parent Categories
Disciplinary Perspectives & Law
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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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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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Accuracy in Adjudication
January 25, 2024
Louis Kaplow, Accuracy in Adjudication, in 1 The New Palgrave Dictionary of Economics and the Law 1 (Peter Newman ed., 1998).
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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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Transfer Motives and Tax Policy
January 25, 2024
Louis Kaplow, Transfer Motives and Tax Policy (Nat’l Bureau Econ. Res., Working Paper No. w6340, Mar. 1999).
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Horizontal Equity: New Measures, Unclear Principles
January 25, 2024
Louis Kaplow, Horizontal Equity: New Measures, Unclear Principles (NBER Working Paper No. w7649, Apr. 2000).
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General Characteristics of Rules
January 25, 2024
Louis Kaplow, General Characteristics of Rules, in 7 Encyclopedia of Law and Economics 18 (Francesco Parisi ed., 2nd ed. 2012).
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An Economic Approach to Price Fixing
January 25, 2024
Louis Kaplow, An Economic Approach to Price Fixing, 77 Antitrust L.J. 343 (2011).
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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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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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Taxation and Risk Taking: A General Equilibrium Perspective
January 25, 2024
Louis Kaplow, Taxation and Risk Taking: A General Equilibrium Perspective, 47 Nat’l Tax J. 789 (1994).
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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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Horizontal Equity: Measures in Search of a Principle
January 25, 2024
Louis Kaplow, Horizontal Equity: Measures in Search of a Principle, 42 Nat’l Tax J. 139 (1989).
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Tax Policy and Gifts
January 25, 2024
Louis Kaplow, Tax Policy and Gifts, 88 Am. Econ. Rev. 283 (1998).
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Burden of Proof
January 25, 2024
Louis Kaplow, Burden of Proof, 121 Yale L.J. 738 (2012).
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Why (Ever) Define Markets?
January 25, 2024
Louis Kaplow, Why (Ever) Define Markets?, 124 Harv. L. Rev. 437 (2010).
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Information and the Aim of Adjudication: Truth or Consequences?
January 25, 2024
Louis Kaplow, Information and the Aim of Adjudication: Truth or Consequences?, 67 Stan. L. Rev. 1303 (2015).
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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).
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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).