Taxation

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

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

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).

Louis Kaplow, Transfer Motives and Tax Policy (Nat’l Bureau Econ. Res., Working Paper No. w6340, Mar. 1999).

Louis Kaplow, A Framework for Assessing Estate and Gift Taxation, in Rethinking Estate and Gift Taxation 154 (William G. Gale, James R. Hines & Joel…

Louis Kaplow, Horizontal Equity: New Measures, Unclear Principles (NBER Working Paper No. w7649, Apr. 2000).

Louis Kaplow, A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation, 51 Nat’l Tax J. 117 (1998).

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

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

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).

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

Louis Kaplow, Tax Policy and Gifts, 88 Am. Econ. Rev. 283 (1998).

Louis Kaplow, Income-Tax Deductions For Losses as Insurance, 82 Am. Econ. Rev. 1013 (1992).

Louis Kaplow, How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax, 49 Nat’l Tax J. 135 (1996).

Louis Kaplow, A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism, 48 Nat’l Tax J. 497 (1995).

Louis Kaplow, On the Divergence Between ‘Ideal’ and Conventional Income-Tax Treatment of Human Capital, 86 Am. Econ. Rev. 347 (1996).

Keith Fogg, Excuses, Excuses: Which Ones Will Work, 24 J. Tax Prac. & Proc. 37 (2022).

Kathleen Bryant, Chye-Ching Huang, Leslie Book, T. Keith Fogg & Nina Olson, Exclusionary Effects of the IRS Correspondence Audit Process Warrant Further Study (The Tax…