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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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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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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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Accuracy, complexity, and the income tax
Kaplow, Louis - In: The journal of law, economics, & organization 14 (1998) 1, pp. 61-83
Persistent link: https://www.econbiz.de/10001241060
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The standard deduction and floors in the income tax
Kaplow, Louis - In: Tax law review 50 (1994) 1, pp. 1-31
Persistent link: https://www.econbiz.de/10001198407
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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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Regional cost-of-living adjustments in tax-transfer schemes
Kaplow, Louis - In: Tax law review 51 (1996) 2, pp. 175-198
Persistent link: https://www.econbiz.de/10001408864
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The income tax versus the consumption tax and the tax treatment of human capital
Kaplow, Louis - In: Tax law review 51 (1995) 1, pp. 35-46
Persistent link: https://www.econbiz.de/10001408505
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A model of the optimal complexity of legal rules
Kaplow, Louis - In: The journal of law, economics, & organization 11 (1995) 1, pp. 150-163
Persistent link: https://www.econbiz.de/10001184013
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Optimal deterrence, uninformed individuals, and acquiring information about whether acts are subject to sanctions
Kaplow, Louis - In: The journal of law, economics, & organization 6 (1990) 1, pp. 93-128
Persistent link: https://www.econbiz.de/10001136352