Taxation

Louis Kaplow, Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency, 74 U. Chi. L. Rev. 79 (2007).

Louis Kaplow, The Optimal Supply of Public Goods and the Distortionary Cost of Taxation, 49 Nat’l Tax J. 513 (1996).

Louis Kaplow, Horizontal Equity: Measures in Search of a Principle, 42 Nat’l Tax J. 139 (1989).

Louis Kaplow, Tax Policy and Gifts, 88 Am. Econ. Rev. 283 (1998).

Louis Kaplow, Income-Tax Deductions For Losses as Insurance, 82 Am. Econ. Rev. 1013 (1992).

Louis Kaplow, How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax, 49 Nat’l Tax J. 135 (1996).

Louis Kaplow, A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism, 48 Nat’l Tax J. 497 (1995).

Louis Kaplow, On the Divergence Between ‘Ideal’ and Conventional Income-Tax Treatment of Human Capital, 86 Am. Econ. Rev. 347 (1996).

Keith Fogg, Excuses, Excuses: Which Ones Will Work, 24 J. Tax Prac. & Proc. 37 (2022).

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…

T. Keith Fogg, Pyramiding Employment Taxes and Government Remedies at Court 40 ABA Tax Times 23 (2021).

Keith T. Fogg, Tax Court Making Significant Changes During Pandemic, ABA Tax Times, Fall 2020, at 18.

Maggie Goff & T. Keith Fogg, Nonparty Remote Electronic Access to Tax Court Records, 167 Tax Notes Fed., May 4, 2020, at 771.

T. Keith Fogg & Tyler Moses, Tax Court Imposing Section 6673 Penalty, 21 J. Tax Prac. & Proc., Oct.-Nov. 2019, at 43.

T. Keith Fogg, The Tax Lawyer Streamlines Publication, 38 ABA Tax Times, Feb. 22, 2019, at 40.

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…

T. Keith Fogg, The Jurisdictional Ramifications of Where You Send a CDP Request, 161 Tax Notes 837 (Nov. 12, 2018).

T. Keith Fogg, Can the Taxpayer Bill of Rights Assist Your Clients?, 91 Temp. L. Rev. 705 (2019).

Keith Fogg, Seeking Relief When a Payroll Provider Victimizes Your Client, Practical Tax Law., Winter 2018, at 57.

T. Keith Fogg, Book Review: Joni D. Larson, A Practitioner’s Guide to Tax Evidence, 2d ed. (2017), ABA Tax Times, June 2017, at 29.

T. Keith Fogg, Diana L. Leyden & Craig D. Bell, Resolving Identity Theft Issues, 63 Ann. Tax Conf. 401 (2017).