NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

NBER Publications by Louis Kaplow

Contact and additional information for this authorAll NBER papers and publicationsNBER Working Papers onlyInformation about this author at RePEc

Working Papers and Chapters

January 2012On the Optimal Burden of Proof
w17765

Published: On the Optimal Burden of Proof, Journal of Political Economy, vol. 119, pp. 1104-1140 (2011).

July 2011An Optimal Tax System
w17214

Published: An Optimal Tax System, Fiscal Studies , vol. 32, pp. 415-435 (2011).

August 2010Taxes, Permits, and Climate Change
w16268

Published: Taxes, Permits, and Climate Change, in U.S. Energy Tax Policy (Metcalf, ed., Cambridge University Press, 2011), 168-192.

March 2010On the Taxation of Private Transfers
w15818

Published: On the Taxation of Private Transfers, Tax Law Review, vol. 63, 159-187 (2009).

January 2010Targeted Savings and Labor Supply
w15656

Published: Targeted Savings and Labor Supply, International Tax and Public Finance , vol. 18, pp. 507-518 (2011).

December 2009Utility from Accumulation
w15595

Published: Utility from Accumulation, National Tax Association Proceedings, 102nd Annual Conference 2009, 189-194 (2011).

October 2008Taxing Leisure Complements
w14397

Published: TAXING LEISURE COMPLEMENTS LOUIS KAPLOW† Article first published online: 5 AUG 2010 DOI: 10.1111/j.1465-7295.2009.00230.x © 2009 Western Economic Association International Issue Economic Inquiry Economic Inquiry Volume 48, Issue 4, pages 1065–1071, October 2010

July 2008Optimal Policy with Heterogeneous Preferences
w14170

Published: Louis Kaplow, 2008. "Optimal Policy with Heterogeneous Preferences," Advances in Economic Analysis & Policy, Berkeley Electronic Press, vol. 8(1).

January 2007Antitrust
with Carl Shapiro: w12867

Published: Kaplow, Louis & Shapiro, Carl, 2007. "Antitrust," Handbook of Law and Economics, Elsevier.

August 2006Myopia and the Effects of Social Security and Capital Taxation on Labor Supply
w12452
June 2006Optimal Control of Externalities in the Presence of Income Taxation
w12339
Optimal Income Transfers
w12284

Published: Louis Kaplow, 2007. "Optimal income transfers," International Tax and Public Finance, Springer, vol. 14(3), pages 295-325, June. citation courtesy of

May 2006Capital Levies and Transition to a Consumption Tax
w12259

Published: Auerbach, Alan J. and Daniel N. Shaviro (eds.) Institutional Foundations of Public Finance: Economic and Legal Perspectives. Cambridge and London: Harvard University Press, 2008.

Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency
w12239
March 2006Taxation
w12061

Published: Polinsky, A. Mitchell and Steven Shavell (eds.) HANDBOOK OF LAW AND ECONOMICS vol. 1. Amsterdam :Elsevier, 2007.

May 2004On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy
w10490

Published: Kaplow, Louis. "On The (Ir)Relevance Of Distribution and Labor Supply Distortion To Government Policy," Journal of Economic Perspectives, 2004, v18(4,Fall), 159-175.

April 2004On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
w10407

Published: Kaplow, Louis. "On The Undesirability Of Commodity Taxation Even When Income Taxation Is Not Optimal," Journal of Public Economics, 2006, v90(6-7,Aug), 1235-1250. citation courtesy of

September 2003Concavity of Utility, Concavity of Welfare, and Redistribution of Income
w10005

Published: Louis Kaplow, 2010. "Concavity of utility, concavity of welfare, and redistribution of income," International Tax and Public Finance, Springer, vol. 17(1), pages 25-42, February.

July 2003The Value of a Statistical Life and the Coefficient of Relative Risk Aversion
w9852

Published: Kaplow, Louis. "The Value Of A Statistical Life And The Coefficient Of Relative Risk Aversion," Journal of Risk and Uncertainty, 2005, v31(1,Jul), 23-34. citation courtesy of

Public Goods and the Distribution of Income
w9842

Published: Kaplow, Louis. "Public Goods And The Distribution Of Income," European Economic Review, 2006, v50(7,Oct), 1627-1660. citation courtesy of

April 2003Fairness Versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice
with Steven Shavell: w9622

Published:

Transition Policy: A Conceptual Framework
w9596

Published: Kaplow, Louis. "Transition Policy: A Conceptual Framework." Journal of Contemporary Legal Issues 13 (2003): 161.

November 2002Why Measure Inequality?
w9342

Published: Louis Kaplow, 2005. "Why measure inequality?," Journal of Economic Inequality, Springer, vol. 3(1), pages 65-79, April. citation courtesy of

December 2001Moral Rules and the Moral Sentiments: Toward a Theory of an Optimal Moral System
with Steven Shavell: w8688

Published: Louis Kaplow & Steven Shavell, 2007. "Moral Rules, the Moral Sentiments, and Behavior: Toward a Theory of an Optimal Moral System," Journal of Political Economy, University of Chicago Press, vol. 115, pages 494-514.

July 2000A Framework for Assessing Estate and Gift Taxation
w7775

Published: Gale, William G., James R. Hines Jr., and Joel Slemrod (eds.) Rethinking estate and gift taxation. Washington, D.C.: Brookings Institution Press, 2001.

April 2000Horizontal Equity: New Measures, Unclear Principles
w7649
March 1999Transfer Motives and Tax Policy
w6340

Published: AEA Papers and Proceedings, vol. 88, no. 2, pp. 283-288k, May 1998.(Published as "Tax Policy and "

Any Non-Individualistic Social Welfare Function Violates the Pareto Principle
with Steven Shavell: w7051

Published: Kaplow, Louis and Steven Shavell. "Any Non-Welfarist Method Of Policy Assessment Violates The Pareto Principle," Journal of Political Economy, 2001, v109(2,Apr), 281-286.

February 1999Economic Analysis of Law
with Steven Shavell: w6960

Handbook of Public Economics, Auerbach and Feldstein, eds., 2001,forthcoming.

November 1997On the Superiority of Corrective Taxes to Quantity Regulation
with Steven Shavell: w6251

Published: Louis Kaplow & Steven Shavell, 2002. "On the Superiority of Corrective Taxes to Quantity Regulation," American Law and Economics Review, Oxford University Press, vol. 4(1), pages 1-17, January. citation courtesy of

December 1995How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
w5391

Published: National Tax Journal, vol. 49, pp. 135-150, (1996).

February 1995Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
w5008

Published: Tax Law Review, Vol. 51 (1996): 175-198.

December 1994A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
w4961

Published: National Tax Journal, vol. 48, no. 4, pp. 497-514, (1995).

September 1994A Note on Subsidizing Gifts
w4868

Published: Journal of Public Economics, vol. 58, (1995)., pp. 469-477. citation courtesy of

January 1994Accuracy, Complexity, and the Income Tax
w4631

Published: Journal of Law, Economics, and Organization, vol. 14, no. 1, pp. 61-83, 1998. citation courtesy of

December 1993Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?
w4566

Published: The Optimal Supply of Public Goods and the Distortionary Cost of Taxation, National Tax Journal, Vol.49, No.4, pp.513-533(1996).

September 1993The Efficiency of the Legal System versus the Income Tax in Redistributing Income
with Steven Shavell: w4457

Published: Journal of Legal Studies, Vol. XXIII, no. 2, pp. 667-681, (June 1994).

March 1993Accuracy in the Assessment of Damages
with Steven Shavell: w4287

Published: Journal of Law and Economics, vol. XXXIX, no. 1, pp. 191-210, April 1996. citation courtesy of

Optimal Insurance Contracts When Establishing The Amount of Losses is Costly
w4290

Published:

Human Capital and the Income Tax
w4299

Published: Virginia Law Review, Vol. 80, pp. 1477-1514 (1994).

January 1993Shifting Plaintiffs' Fees versus Increasing Damage Awards
w4263

Published: Rand Journal of Economics, vol 24, no. 4, pp. 625-630, (Winter 1993) citation courtesy of

October 1992Optimal Distribution and Taxation of the Family
w4189

Published: Scandinavian Journal of Economics, vol. 98, no. 1, pp. 75-92, (1996).

Accuracy in the Determination of Liability
with Steven Shavell: w4203

Published: Journal of Law and Economics, Vol. XXXVII, pp. 1-15, (April 1994). citation courtesy of

May 1992Optimal Sanctions When the Probability of Apprehension Varies Among Individuals
with Lucian Arye Bebchuk: w4078

Published: "Optimal Sanctions and Differences in Individuals' Likelihood of Avoiding Detecion," International Review of Law and Economics, vol. 13, pp 217-224 (1993)

Optimal Sanctions When Individuals are Imperfectly Informed About the Probability of Apprehension
with Lucian Arye Bebchuk: w4079

Published: The Journal of Legal Studies, Vol. XXI, No. 2, pp. 365-370 (June 1992). citation courtesy of

January 1992A Model of the Optimal Complexity of Rules
w3958

Published: Journal of Law, Economics and Organization, vol. 11, no. 1, pp. 150-163(April 1995).

October 1991Private Versus Socially Optimal Provision of Ex Ante Legal Advice
with Steven Shavell: w3868

Published: The Journal of Law, Economics, & Organization, Vol. 8, No. 2, pp. 306-320,(1992). citation courtesy of

August 1991Optimal Law Enforcement with Self-Reporting of Behavior
with Steven Shavell: w3822

Published: Journal of Political Economy, Vol. 102, no. 3, pp. 583-606, (June 1994). citation courtesy of

May 1991A Note on Taxation as Social Insurance for Uncertain Labor Income
w3708

Published: Public Finance, vol. 49, pp. 111-123, (1994).

Taxation and Risk Taking: A General Equilibrium Perspective
w3709

Published: National Tax Journal, Vol. 47 (1994), pp. 789-798.

The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of the Medical Insurance Premiums
w3723

Published: California Law Review, Vol. 79, No. 6, pp. 1485-1510, (December 1991).

June 1989Optimal Taxation with Costly Enforcement and Evasion
w2996

Published: Journal of Public Economics, Vol. 43, pp. 221-236, (1990). citation courtesy of

Legal Advice about Acts Already Commited
with Steven Shavell: w3005

Published: International Review of Law and Economics, Vol. 10, No. 2, pp. 149-159, (1990). citation courtesy of

Government Relief for Risk Associated with Government Action
w3006

Published:

Incentives and Government Relief for Risk
w3007

Published: Journal of Risk and Uncertainty, Vol. 4, No. 2, pp. 167-175, (1991). citation courtesy of

The Optimal Probability and Magnitude of Fines for Acts that Definitely are Undesirable
w3008

Published: International Review of Law and Economics, Vol. 12, No. 1, pp. 3-11, (1992) . citation courtesy of

August 1985Horizontal Equity: Measures in Search of a Principle
w1679

Published: National Tax Journal, Vol. XLII, No. 2, pp. 139-154, (June 1989).

Contact and additional information for this authorAll NBER papers and publicationsNBER Working Papers onlyInformation about this author at RePEc

 
Publications
Activities
Meetings
NBER Videos
Data
People
About

Support
National Bureau of Economic Research, 1050 Massachusetts Ave., Cambridge, MA 02138; 617-868-3900; email: info@nber.org

Contact Us