Taxation

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

Mihir A. Desai & Austan Goolsbee, Investment, Fiscal Policy, and Capital Overhang, 35 Brookings Papers on Econ. Activity 285 (2004).

Matthew C. Stephenson & Kristin E. Hickman, The Administrative Law of Borrowed Regulations: Legal Questions Regarding the Bankruptcy Law’s Incorporation of IRS Standards, Norton Bankr.

Laurence H. Tribe, Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism, 89 Harv. L. Rev. 682 (1976).

Louis Kaplow, Optimal Income Taxation, 62 J. Econ. Literature 637 (2024).

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

Louis Kaplow, A Note on Horizontal Equity, 1 Fla. Tax Rev. 191 (1992).

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

Louis Kaplow, Market Power and Income Taxation, 13 Am. Econ. J.: Econ. Pol’y 329 (2021).

Louis Kaplow, Evaluating Public Goods and Regulations: Response, 19 J. Econ. Persp. 233 (2005).

Louis Kaplow, Savings Incentives in a Hybrid Income Tax: Comment, in Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax 300 (Henry J. Aaron, Harvey Galper…

Louis Kaplow, Income Taxation and Optimal Policies, in 4 The New Palgrave Dictionary of Economics 170 (Steven N. Durlauf & Lawrence E. Blume eds., 2d…

Louis Kaplow, On the Taxation of Private Transfers, 63 Tax L. Rev. 187 (2009).

Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).

Louis Kaplow, Market Power and Income Taxation (Harv. L. Sch. John M. Olin Ctr. Discussion Paper No. 994, NBER Working Paper No. w25578, Mar. 6,…

Louis Kaplow, Commentary on Chapter 5, in The Economics of Tax Policy (Alan J. Auerbach & Kent Smetters eds., 2017).

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).

Louis Kaplow, A Distribution-Neutral Perspective on Tax Expenditure Limitations, 31 Tax Pol’y & Econ. 161 (2017).

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

Louis Kaplow & Steven M. Shavell, On the Superiority of Corrective Taxes to Quantity Regulation, 4 Am. L. & Econ. Rev. 1 (2002).