Narrow search
Showing 1 - 10 of 353
Cover Image
Government Policy and Labor Supply with Myopic or Targeted Savings Decisions
Kaplow, Louis - 2015
A central justification for social insurance and for other policies aimed at retirement savings is that individuals may … payroll taxes and other withholding to fund retirement savings as akin to an income tax, while largely ignoring the distant …, making savings-promotion policies much more costly than appreciated. Or consider what may be the labor supply implications …
Persistent link: https://www.econbiz.de/10013019561
Cover Image
A distribution-neutral perspective on tax expenditure limitations
Kaplow, Louis - 2016
A recent wave of literature, partly motivated by presidential campaign tax reform plans, analyzes tax expenditure limitation proposals. These reforms are often advanced not only, or even primarily, because they reduce distortions caused by favoritism for some types of expenditures over others....
Persistent link: https://www.econbiz.de/10011581947
Cover Image
Accuracy, Complexity, and the Income Tax
Kaplow, Louis - 2004
The complexity of the income tax is an unending source of complaint, and compliance costs are estimated to be very large. Yet most recognize that some degree of complexity is necessary if income is to be measured accurately. This article presents a framework for analyzing the value of greater...
Persistent link: https://www.econbiz.de/10014072382
Cover Image
Targeted savings and labor supply
Kaplow, Louis - 2010
Persistent link: https://www.econbiz.de/10009508327
Cover Image
Targeted Savings and Labor Supply
Kaplow, Louis - 2010
Substantial evidence suggests that savings behavior may depart from neoclassical optimization. This article examines … the implications of raising the savings rate - whether through social security, retirement plans, or otherwise - for labor … savings behavior. Under one formulation, raising the targeted savings rate has the same effect on labor supply as that of …
Persistent link: https://www.econbiz.de/10012462995
Cover Image
Targeted Savings and Labor Supply
Kaplow, Louis - 2010
Substantial evidence suggests that savings behavior may depart from neoclassical optimization. This article examines … the implications of raising the savings rate - whether through social security, retirement plans, or otherwise - for labor … savings behavior. Under one formulation, raising the targeted savings rate has the same effect on labor supply as that of …
Persistent link: https://www.econbiz.de/10013148861
Cover Image
A unified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - 2020
security and retirement savings, estate and gift taxation, and transfer programs. It also explores welfare criteria and …
Persistent link: https://www.econbiz.de/10012174286
Cover Image
Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
Cover Image
Myopia and the Effects of Social Security and Capital Taxation on Labor Supply
Kaplow, Louis - 2006
Myopia is increasingly believed to be a significant determinant of behavior and also plays a central role in justifications for social security and policies toward the taxation of capital. It is important, however, to account for labor supply effects, particularly in light of the preexisting...
Persistent link: https://www.econbiz.de/10014056233
Cover Image
Optimal Income Taxation
Kaplow, Louis - National Bureau of Economic Research - 2022
savings, savings policies, and labor supply; optimal income transfers; the relationship between optimal income taxation and …
Persistent link: https://www.econbiz.de/10013334417