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Optimal proof burdens, deterrence, and the chilling of desirable behavior
Kaplow, Louis - In: The American economic review 101 (2011) 3, pp. 277-280
Persistent link: https://www.econbiz.de/10009261658
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Myopia and the effects of social security and capital taxation on labor supply
Kaplow, Louis - In: National tax journal 68 (2015) 1, pp. 7-32
Persistent link: https://www.econbiz.de/10011287078
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On the divergence between "ideal" and conventional income-tax treatment of human capital
Kaplow, Louis - In: The American economic review 86 (1996) 2, pp. 347-352
Persistent link: https://www.econbiz.de/10001205903
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Taxation and risk taking : a general equilibrium perspective
Kaplow, Louis - In: National tax journal 47 (1994) 4, pp. 789-798
Persistent link: https://www.econbiz.de/10001177320
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The optimal supply of public goods and the distortionary cost of taxation
Kaplow, Louis - In: National tax journal 49 (1996) 4, pp. 513-533
Persistent link: https://www.econbiz.de/10001214112
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Tax policy and gifts
Kaplow, Louis - In: The American economic review 88 (1998) 2, pp. 283-288
Persistent link: https://www.econbiz.de/10001240469
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A fundamental objection to tax equity norms : a call for utilitarianism
Kaplow, Louis - In: National tax journal 48 (1995) 4, pp. 498-514
Persistent link: https://www.econbiz.de/10001197565
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How tax complexity and enforcement affect the equity and efficiency of the income tax
Kaplow, Louis - In: National tax journal 49 (1996) 1, pp. 135-150
Persistent link: https://www.econbiz.de/10001197834
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Income tax deductions for losses as insurance
Kaplow, Louis - In: The American economic review 82 (1992) 4, pp. 1013-1017
Persistent link: https://www.econbiz.de/10001131089
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Horizontal equity : measures in search of a principle
Kaplow, Louis - In: National tax journal 42 (1989) 2, pp. 139-154
Persistent link: https://www.econbiz.de/10001075533