NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

NBER Working Papers by Louis Kaplow

Contact and additional information for this author • All publications • Working Papers only

Working Papers

January 2012On the Optimal Burden of Proof
w17765
July 2011An Optimal Tax System
w17214
August 2010Taxes, Permits, and Climate Change
w16268
March 2010On the Taxation of Private Transfers
w15818
January 2010Targeted Savings and Labor Supply
w15656
December 2009Utility from Accumulation
w15595
October 2008Taxing Leisure Complements
w14397
July 2008Optimal Policy with Heterogeneous Preferences
w14170
January 2007Antitrust
with Carl Shapiro: w12867
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
May 2006Capital Levies and Transition to a Consumption Tax
w12259
Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency
w12239
March 2006Taxation
w12061
May 2004On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy
w10490
April 2004On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
w10407
September 2003Concavity of Utility, Concavity of Welfare, and Redistribution of Income
w10005
July 2003The Value of a Statistical Life and the Coefficient of Relative Risk Aversion
w9852
Public Goods and the Distribution of Income
w9842
April 2003Fairness Versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice
with Steven Shavell: w9622
Transition Policy: A Conceptual Framework
w9596
November 2002Why Measure Inequality?
w9342
December 2001Moral Rules and the Moral Sentiments: Toward a Theory of an Optimal Moral System
with Steven Shavell: w8688
July 2000A Framework for Assessing Estate and Gift Taxation
w7775
April 2000Horizontal Equity: New Measures, Unclear Principles
w7649
June 1999Accuracy, Complexity, and the Income Tax
w4631
March 1999Transfer Motives and Tax Policy
w6340
Any Non-Individualistic Social Welfare Function Violates the Pareto Principle
with Steven Shavell: w7051
February 1999Economic Analysis of Law
with Steven Shavell: w6960
November 1997On the Superiority of Corrective Taxes to Quantity Regulation
with Steven Shavell: w6251
October 1997Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
w5008
February 1997Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?
w4566
September 1996Optimal Distribution and Taxation of the Family
w4189
July 1996Accuracy in the Assessment of Damages
with Steven Shavell: w4287
May 1996How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
w5391
March 1996A Note on Taxation as Social Insurance for Uncertain Labor Income
w3708
February 1996Optimal Insurance Contracts When Establishing The Amount of Losses is Costly
w4290
A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
w4961
January 1996A Note on Subsidizing Gifts
w4868
July 1995A Model of the Optimal Complexity of Rules
w3958
February 1995Taxation and Risk Taking: A General Equilibrium Perspective
w3709
December 1994Human Capital and the Income Tax
w4299
August 1994Optimal Law Enforcement with Self-Reporting of Behavior
with Steven Shavell: w3822
Accuracy in the Determination of Liability
with Steven Shavell: w4203
The Efficiency of the Legal System versus the Income Tax in Redistributing Income
with Steven Shavell: w4457
February 1994Shifting Plaintiffs' Fees versus Increasing Damage Awards
w4263
January 1993Government Relief for Risk Associated with Government Action
w3006
October 1992Private Versus Socially Optimal Provision of Ex Ante Legal Advice
with Steven Shavell: w3868
Optimal Sanctions When Individuals are Imperfectly Informed About the Probability of Apprehension
with Lucian Arye Bebchuk: w4079
July 1992The Optimal Probability and Magnitude of Fines for Acts that Definitely are Undesirable
w3008
June 1992The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of the Medical Insurance Premiums
w3723
May 1992Optimal Sanctions When the Probability of Apprehension Varies Among Individuals
with Lucian Arye Bebchuk: w4078
August 1991Incentives and Government Relief for Risk
w3007
March 1991Legal Advice about Acts Already Commited
with Steven Shavell: w3005
February 1991Optimal Taxation with Costly Enforcement and Evasion
w2996
November 1989Horizontal Equity: Measures in Search of a Principle
w1679

Contact and additional information for this author • All publications • Working Papers only

 
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