Taxation

Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., Economic Effects of Regional Tax Havens (Nat’l Bureau of Econ. Rsch. Working Paper No.

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

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

Thomas J. Brennan & David M. Schizer, Transaction-Specific Tax Reform in Three Steps: The Case of Constructive Ownership, 15 Colum. J. Tax L. 1 (2024).

Thomas J. Brennan, Law and Finance: The Case of Constructive Sales, 5 Ann. Rev. Fin. Econ. 259 (2013).

Steven Shavell, Corrective Taxation versus Liability, Am. Econ. Rev., May 2011, at 273.

Mark J. Roe & Michael Troege, Degradation of the Financial System Due to the Structure of Corporate Taxation, European Corporate Governance Institute (ECGI) – Law…

Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., A Multinational Perspective on Capital Structure Choice and Internal Capital Markets, 59 J. Fin.

Mihir A. Desai, The Degradation of Reported Corporate Profits, J. Econ. Persp., Fall 2005, at 171.

Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and Firm Value, 91 Rev. Econ. & Stat. 537 (2009).

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

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

Louis Kaplow, Concavity of Utility, Concavity of Welfare, and Redistribution of Income, 17 Int’l Tax & Pub. Fin. 25 (2010).

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

Keith Fogg & Caitlin Hird, Pro Se Precedent in the U.S. Tax Court: A Case for Amicus Briefs, 23 Houston Bus. & Tax L. J.

Leslie Book, T. Keith Fogg & Nina E. Olson, Reducing Administrative Burdens to Protect Taxpayer Rights, 74 Okla. L. Rev. 527 (2022).