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Optimal Control of Externalities in the Presence of Income Taxation

Kaplow, Louis - 2006

A substantial literature examines second-best environmental policy, focusing particularly on how the Pigouvian directive that marginal taxes should equal marginal external harms needs to be modified in light of the preexisting distortion due to labor income taxation. Additional literature is...

Persistent link: https://www.econbiz.de/10012466326

On the Taxation of Private Transfers

Kaplow, Louis - 2010

externalities attributable to giving. The fundamental reason is that transfer tax reform can be combined with adjustments to other … aspects of the fiscal system, notably the income tax, so as to keep constant most effects other than externalities …

Persistent link: https://www.econbiz.de/10012462833

Optimal Policy with Heterogeneous Preferences

Kaplow, Louis - 2008

Optimal policy rules--including those regarding income taxation, commodity taxation, public goods, and externalities … preferences for commodities, public goods, and externalities are heterogeneous. When preference differences are observable …

Persistent link: https://www.econbiz.de/10012464477

A Framework for Assessing Estate and Gift Taxation

Kaplow, Louis - 2000

Whether and how estates and gifts should be taxed has long been a controversial subject, and the approach to estate and gift taxation varies among developed countries. Arguments for and against various forms of transfer taxation have focused on concerns about the distribution of income and...

Persistent link: https://www.econbiz.de/10012470975

Horizontal Equity : New Measures, Unclear Principles

Kaplow, Louis - 2000

which unequal treatment of individuals can lead to a loss in social welfare. Unfortunately, HE indexes are not very useful …

Persistent link: https://www.econbiz.de/10012471118

Any Non-Individualistic Social Welfare Function Violates the Pareto Principle

Kaplow, Louis - 1999

The public at large, many policymakers, and some economists hold views of social welfare that attach some importance to factors other than individuals' utilities. This note shows that any such non-individualistic notion of social welfare conflicts with the Pareto principle

Persistent link: https://www.econbiz.de/10012471750

Transfer Motives and Tax Policy

Kaplow, Louis - 1999

This paper considers the optimal tax treatment of voluntary transfers to individuals in a" framework that integrates …. The optimal tax treatment of" transfers depends upon the differences between expenditures on transfers and ordinary … tax revenue externalities, and some affect donors' and donees' marginal" utilities of income in a manner relevant to the …

Persistent link: https://www.econbiz.de/10012471814

Economic Analysis of Law

Kaplow, Louis - 1999

This is a survey of the field of economic analysis of law, focusing on the work of economists. The survey covers the three central areas of civil law liability for accidents (tort law), property law, and contracts as well as the litigation process and public enforcement of law

Persistent link: https://www.econbiz.de/10012471847

Horizontal Equity : Measures in Search of a Principle

Kaplow, Louis - 1985

Horizontal equity -- the command that equals be treated equally -- has received increased attention, particularly in attempts to measure the desirability of tax reform proposals. This paper questions whether the normative foundations for horizontal equity justify the indexes and approaches that...

Persistent link: https://www.econbiz.de/10012477401

Market Power and Income Taxation

Kaplow, Louis - 2019

Does significant market power or the presence of large rents affect optimal income taxation, calling for greater redistribution due to tainted gains? Or perhaps less because of an additional wedge that distorts labor effort? Do concerns about inequality have implications for antitrust,...

Persistent link: https://www.econbiz.de/10012479531