Taxation

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.

Louis Kaplow, An Ex Ante Perspective on Deregulation, Viewed Ex Post, 15 Resource & Energy Econ. 153 (1993).

Louis Kaplow, A Note on Taxation as Social Insurance For Uncertain Labor Income, 49 Pub. Fin. 244 (1994).

Louis Kaplow, Human Capital Under an Ideal Income Tax, 80 Va. L. Rev. 1477 (1994).

Louis Kaplow, An Economic Analysis of Legal Transitions, 99 Harv. L. Rev. 509 (1986).

Louis Kaplow, Optimal Control of Externalities in the Presence of Income Taxation, 53 Int’l. Econ. Rev. 487 (2012).

Louis Kaplow, Taxation and Risk Taking: A General Equilibrium Perspective, 47 Nat’l Tax J. 789 (1994).

Louis Kaplow, On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy, 18 J. Econ. Persp. 159 (2004).

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

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

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

Louis Kaplow, Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax, 82 Va. L. Rev. 413 (1996).

Louis Kaplow, Optimal Income Transfers, 14 Int’l Tax & Pub. Fin. 295 (2007).

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).

Louis Kaplow, Accuracy, Complexity, and the Income Tax, 14 J.L. Econ. & Org. (1998).

Louis Kaplow, A Note on Subsidizing Gifts, 58 J. Pub. Econ. 469 (1995).

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).