Taxation

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 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).

Louis Kaplow, Optimal Distribution and Taxation of the Family (NBER Working Paper No. w4189, Oct. 1992).

Louis Kaplow, Human Capital and the Income Tax (NBER Working Paper No. w4299, Mar. 1993).

Louis Kaplow, The Theory of Taxation and Public Economics (Princeton Univ. Press 2008).

Louis Kaplow, Taxes, Permits, and Climate Change (NBER Working Paper No. w16268, Aug. 2010).

Louis Kaplow, Utility from Accumulation, Proc. Ann. Conf. on Tax’n, 2009, at 189.

Louis Kaplow, On the Taxation of Private Transfers (NBER Working Paper No. w15818, Mar. 2010).

Louis Kaplow, Optimal Taxation, in 6 The New Palgrave Dictionary of Economics 209 (Steven Durlauf & Lawrence Blume eds., 2d ed. 2008).

Louis Kaplow, Taxation, in 1 Handbook of Law and Economics 647 (A. Mitchell Polinsky & Steven Shavell eds., 2007).

Louis Kaplow, Income Taxation and Optimal Government Policy (Harv. L. & Econ. Discussion Paper No. 518, Oct. 12, 2005).

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).

Louis Kaplow, Capital Levies and Transition to a Consumption Tax (NBER Working Paper No. w12259, June 1, 2006).

Louis Kaplow, Taxation and Redistribution: Some Clarifications, 60 Tax L. Rev. 57 (2007).

Louis Kaplow, Response: The Income Tax Versus the Consumption Tax and the Tax Treatment of Human Capital, 51 Tax L. Rev. 35 (1997).

Louis Kaplow, Regional Cost-of-Living Adjustments in Tax-Transfer Schemes (NBER Working Paper No. w5008, Feb. 1995).