Parent Categories
Taxation
-
Commentary on Chapter 5
October 19, 2022
Louis Kaplow, Commentary on Chapter 5, in The Economics of Tax Policy (Alan J. Auerbach & Kent Smetters eds., 2017).
-
Optimal Regulation with Exemptions
October 19, 2022
Louis Kaplow, Optimal Regulation with Exemptions, 66 Int’l J. Indus. Reg., Sept. 2019, at 1.
-
Louis Kaplow, Government Policy and Labor Supply with Myopic or Targeted Savings Decisions 29 Tax Pol’y & Econ. 159 (2015).
-
A Distribution-Neutral Perspective on Tax Expenditure Limitations
October 19, 2022
Louis Kaplow, A Distribution-Neutral Perspective on Tax Expenditure Limitations, 31 Tax Pol’y & Econ. 161 (2017).
-
The Conflict Between Notions of Fairness and the Pareto Principle
October 19, 2022
Louis Kaplow & Steven Shavell, The Conflict Between Notions of Fairness and the Pareto Principle, 1 Am. L. & Econ. Rev. 63 (1999).
-
On the Superiority of Corrective Taxes to Quantity Regulation
October 19, 2022
Louis Kaplow & Steven M. Shavell, On the Superiority of Corrective Taxes to Quantity Regulation, 4 Am. L. & Econ. Rev. 1 (2002).
-
Louis Kaplow & Steven Shavell, The Efficiency of the Legal System Versus the Income Tax in Redistributing Income (NBER Working Paper No. 4457, Sept. 1993).
-
Optimal Distribution and Taxation of the Family
October 19, 2022
Louis Kaplow, Optimal Distribution and Taxation of the Family (NBER Working Paper No. w4189, Oct. 1992).
-
Human Capital and the Income Tax
October 19, 2022
Louis Kaplow, Human Capital and the Income Tax (NBER Working Paper No. w4299, Mar. 1993).
-
The Theory of Taxation and Public Economics
October 19, 2022
Louis Kaplow, The Theory of Taxation and Public Economics (Princeton Univ. Press 2008).
-
Taxes, Permits, and Climate Change
October 19, 2022
Louis Kaplow, Taxes, Permits, and Climate Change (NBER Working Paper No. w16268, Aug. 2010).
-
On the Taxation of Private Transfers
October 19, 2022
Louis Kaplow, On the Taxation of Private Transfers (NBER Working Paper No. w15818, Mar. 2010).
-
Utility from Accumulation
October 19, 2022
Louis Kaplow, Utility from Accumulation, Proc. Ann. Conf. on Tax’n, 2009, at 189.
-
Optimal Taxation
October 19, 2022
Louis Kaplow, Optimal Taxation, in 6 The New Palgrave Dictionary of Economics 209 (Steven Durlauf & Lawrence Blume eds., 2d ed. 2008).
-
Taxation
October 19, 2022
Louis Kaplow, Taxation, in 1 Handbook of Law and Economics 647 (A. Mitchell Polinsky & Steven Shavell eds., 2007).
-
Income Taxation and Optimal Government Policy
October 19, 2022
Louis Kaplow, Income Taxation and Optimal Government Policy (Harv. L. & Econ. Discussion Paper No. 518, Oct. 12, 2005).
-
Should the Government’s Allocation Branch Be Concerned About the Distortionary Cost of Taxation and Distributive Effects?
October 19, 2022
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).
-
Taxation and Redistribution: Some Clarifications
October 19, 2022
Louis Kaplow, Taxation and Redistribution: Some Clarifications, 60 Tax L. Rev. 57 (2007).
-
Capital Levies and Transition to a Consumption Tax
October 19, 2022
Louis Kaplow, Capital Levies and Transition to a Consumption Tax (NBER Working Paper No. w12259, June 1, 2006).
-
Response: The Income Tax Versus the Consumption Tax and the Tax Treatment of Human Capital
October 19, 2022
Louis Kaplow, Response: The Income Tax Versus the Consumption Tax and the Tax Treatment of Human Capital, 51 Tax L. Rev. 35 (1997).
-
Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
October 19, 2022
Louis Kaplow, Regional Cost-of-Living Adjustments in Tax-Transfer Schemes (NBER Working Paper No. w5008, Feb. 1995).
-
Transfer Motives and Tax Policy
October 19, 2022
Louis Kaplow, Transfer Motives and Tax Policy (Nat’l Bureau Econ. Res., Working Paper No. w6340, Mar. 1999).
-
A Framework for Assessing Estate and Gift Taxation
October 19, 2022
Louis Kaplow, A Framework for Assessing Estate and Gift Taxation, in Rethinking Estate and Gift Taxation 154 (William G. Gale, James R. Hines & Joel…
-
Transition Policy: A Conceptual Framework
October 19, 2022
Louis Kaplow, Transition Policy: A Conceptual Framework, 13 J. Contemp. Legal Issues 161 (2003).
-
Horizontal Equity: New Measures, Unclear Principles
October 19, 2022
Louis Kaplow, Horizontal Equity: New Measures, Unclear Principles (NBER Working Paper No. w7649, Apr. 2000).
-
An Optimal Tax System
October 19, 2022
Louis Kaplow, An Optimal Tax System, 32 Fiscal Stud. 415 (2011).
-
A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation
October 19, 2022
Louis Kaplow, A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation, 51 Nat’l Tax J. 117 (1998).
-
Optimal Taxation with Costly Enforcement and Evasion
October 19, 2022
Louis Kaplow, Optimal Taxation with Costly Enforcement and Evasion, 43 J. Pub. Econ. 221 (1990).
-
The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of the Medical Insurance Premiums
October 19, 2022
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.
-
An Ex Ante Perspective on Deregulation, Viewed Ex Post
October 19, 2022
Louis Kaplow, An Ex Ante Perspective on Deregulation, Viewed Ex Post, 15 Resource & Energy Econ. 153 (1993).
-
A Note on Taxation as Social Insurance For Uncertain Labor Income
October 19, 2022
Louis Kaplow, A Note on Taxation as Social Insurance For Uncertain Labor Income, 49 Pub. Fin. 244 (1994).
-
Human Capital Under an Ideal Income Tax
October 19, 2022
Louis Kaplow, Human Capital Under an Ideal Income Tax, 80 Va. L. Rev. 1477 (1994).
-
An Economic Analysis of Legal Transitions
October 19, 2022
Louis Kaplow, An Economic Analysis of Legal Transitions, 99 Harv. L. Rev. 509 (1986).
-
Optimal Control of Externalities in the Presence of Income Taxation
October 19, 2022
Louis Kaplow, Optimal Control of Externalities in the Presence of Income Taxation, 53 Int’l. Econ. Rev. 487 (2012).
-
On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy
October 19, 2022
Louis Kaplow, On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy, 18 J. Econ. Persp. 159 (2004).
-
Taxation and Risk Taking: A General Equilibrium Perspective
October 19, 2022
Louis Kaplow, Taxation and Risk Taking: A General Equilibrium Perspective, 47 Nat’l Tax J. 789 (1994).
-
Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency
October 19, 2022
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).
-
Horizontal Equity: Measures in Search of a Principle
October 19, 2022
Louis Kaplow, Horizontal Equity: Measures in Search of a Principle, 42 Nat’l Tax J. 139 (1989).
-
Optimal Income Transfers
October 19, 2022
Louis Kaplow, Optimal Income Transfers, 14 Int’l Tax & Pub. Fin. 295 (2007).
-
Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax
October 19, 2022
Louis Kaplow, Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax, 82 Va. L. Rev. 413 (1996).
-
Tax Policy and Gifts
October 19, 2022
Louis Kaplow, Tax Policy and Gifts, 88 Am. Econ. Rev. 283 (1998).
-
Louis Kaplow, Myopia and the Effects of Social Security and Capital Taxation on Labor Supply, 68 Nat’l Tax J. 1 (2015).
-
Accuracy, Complexity, and the Income Tax
October 19, 2022
Louis Kaplow, Accuracy, Complexity, and the Income Tax, 14 J.L. Econ. & Org. (1998).
-
A Note on Subsidizing Gifts
October 19, 2022
Louis Kaplow, A Note on Subsidizing Gifts, 58 J. Pub. Econ. 469 (1995).
-
Optimal Distribution and the Family
October 19, 2022
Louis Kaplow, Optimal Distribution and the Family, 98 Scandinavian J. Econ. 75 (1996).
-
Public Goods and the Distribution of Income
October 19, 2022
Louis Kaplow, Public Goods and the Distribution of Income, 50 Eur. Econ. Rev. 1627 (2006).
-
Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income
October 19, 2022
Louis Kaplow & Steven Shavell, Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income, 29…
-
Government Relief for Risk Associated with Government Action
October 19, 2022
Louis Kaplow, Government Relief for Risk Associated with Government Action, 94 Scandinavian J. Econ. 525 (1992).
-
Income-Tax Deductions For Losses as Insurance
October 19, 2022
Louis Kaplow, Income-Tax Deductions For Losses as Insurance, 82 Am. Econ. Rev. 1013 (1992).