Taxation

Louis Kaplow, Optimal Distribution and the Family, 98 Scandinavian J. Econ. 75 (1996).

Louis Kaplow, Public Goods and the Distribution of Income, 50 Eur. Econ. Rev. 1627 (2006).

Louis Kaplow & Steven Shavell, Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income, 29…

Louis Kaplow, Government Relief for Risk Associated with Government Action, 94 Scandinavian J. Econ. 525 (1992).

Louis Kaplow & Steven Shavell, Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income, 23 J. Legal Stud. 667 (1994).

Louis Kaplow, Targeted Savings and Labor Supply, 18 Int’l. Tax & Pub. Fin. 507 (2011).

Louis Kaplow, Tax and Non-Tax Distortions, 68 J. Pub. Econ. 303 (1998).

Louis Kaplow, Taxing Leisure Complements, 48 Econ. Inquiry 1065 (2010).

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

Louis Kaplow, On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal, 90 J. Pub. Econ. 1235 (2006).

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

Keith Fogg, The Rooms Where it Happened, 20 Pitt. Tax Rev. 95 (2022).

Keith Fogg, Revisiting the Ten Deadly Sins Created in the IRS Restructuring and Reform Act, 20 Pitt. Tax Rev. 241 (2022).

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

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

Keith T. Fogg, Every Taxpayer Counts: Nina Olson’s Impact on Low-Income Taxpayer Clinics, 18 Pitt. Tax R. 53 (2020).

Keith Fogg, The Role of Offset in the Collection of Federal Taxes, 25 Fla. Tax Rev. 1 (2021).

Keith Fogg, Access to Judicial Review in Non-Deficiency Tax Cases, 73 Tax Law. 435 (2020).

John C. Coates, Reforming the Taxation and Regulation of Mutual Funds: A Comparative Legal And Economic Analysis, 1 J. Legal Analysis 591 (2009).

J. Mark Ramseyer & Minoru Nakazato, Tax Transitions and the Protection Racket: A Reply to Professors Graetz and Kaplow, 75 Va. L. Rev. 1155 (1989).

Minoru Nakazato & J. Mark Ramseyer, Tax Law, Hiroshi Kaneko, and the Transformation of Japanese Jurisprudence, 58 Am. J. Comp. L. 721 (2010).