Cambridge, MA 02138
NBER Program Affiliations:
NBER Affiliation: Research Associate
Institutional Affiliation: Harvard University
Information about this author at RePEc
NBER Working Papers and Publications
|January 2020||A Unified Perspective on Efficiency, Redistribution, and Public Policy|
|February 2019||Market Power and Income Taxation|
|September 2017||Optimal Regulation with Exemptions|
Published: Louis Kaplow, 2019. "Optimal regulation with exemptions," International Journal of Industrial Organization, .
|April 2017||Optimal Multistage Adjudication|
Published: Louis Kaplow, 2017. "Optimal Multistage Adjudication," The Journal of Law, Economics, and Organization, vol 33(4), pages 613-652.
|October 2016||A Distribution-Neutral Perspective On Tax Expenditure Limitations|
|A Distribution-Neutral Perspective on Tax Expenditure Limitations|
in Tax Policy and the Economy, Volume 31, Robert A. Moffitt, editor
|May 2015||Market Definition, Market Power|
Published: Louis Kaplow, 2015. "Market definition, market power," International Journal of Industrial Organization, vol 43, pages 148-161.
|April 2015||Government Policy and Labor Supply with Myopic or Targeted Savings Decisions|
|October 2014||Government Policy and Labor Supply with Myopic or Targeted Savings Decisions|
in Tax Policy and the Economy, Volume 29, Jeffrey R. Brown, editor
|January 2012||On the Optimal Burden of Proof|
Published: On the Optimal Burden of Proof, Journal of Political Economy, vol. 119, pp. 1104-1140 (2011).
|July 2011||An Optimal Tax System|
Published: An Optimal Tax System, Fiscal Studies , vol. 32, pp. 415-435 (2011).
|August 2010||Taxes, Permits, and Climate Change|
Published: Taxes, Permits, and Climate Change, in U.S. Energy Tax Policy (Metcalf, ed., Cambridge University Press, 2011), 168-192.
|March 2010||On the Taxation of Private Transfers|
Published: On the Taxation of Private Transfers, Tax Law Review, vol. 63, 159-187 (2009).
|January 2010||Targeted Savings and Labor Supply|
Published: Targeted Savings and Labor Supply, International Tax and Public Finance , vol. 18, pp. 507-518 (2011).
|December 2009||Utility from Accumulation|
Published: Utility from Accumulation, National Tax Association Proceedings, 102nd Annual Conference 2009, 189-194 (2011).
|October 2008||Taxing Leisure Complements|
Published: TAXING LEISURE COMPLEMENTS LOUIS KAPLOW† Article first published online: 5 AUG 2010 DOI: 10.1111/j.1465-7295.2009.00230.x © 2009 Western Economic Association International Issue Economic Inquiry Economic Inquiry Volume 48, Issue 4, pages 1065–1071, October 2010
|July 2008||Optimal Policy with Heterogeneous Preferences|
Published: Louis Kaplow, 2008. "Optimal Policy with Heterogeneous Preferences," Advances in Economic Analysis & Policy, Berkeley Electronic Press, vol. 8(1).
with Carl Shapiro: w12867
Published: Kaplow, Louis & Shapiro, Carl, 2007. "Antitrust," Handbook of Law and Economics, Elsevier.
|August 2006||Myopia and the Effects of Social Security and Capital Taxation on Labor Supply|
Published: Louis Kaplow, 2015. "Myopia and the Effects of Social Security and Capital Taxation on Labor Supply," National Tax Journal, vol 68(1), pages 7-32.
|June 2006||Optimal Control of Externalities in the Presence of Income Taxation|
Published: By Louis Kaplow, 2012. "OPTIMAL CONTROL OF EXTERNALITIES IN THE PRESENCE OF INCOME TAXATION*," International Economic Review, vol 53(2), pages 487-509.
|Optimal Income Transfers|
Published: Louis Kaplow, 2007. "Optimal income transfers," International Tax and Public Finance, Springer, vol. 14(3), pages 295-325, June. citation courtesy of
|May 2006||Capital Levies and Transition to a Consumption Tax|
Published: Auerbach, Alan J. and Daniel N. Shaviro (eds.) Institutional Foundations of Public Finance: Economic and Legal Perspectives. Cambridge and London: Harvard University Press, 2008.
|Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency|
Published: Polinsky, A. Mitchell and Steven Shavell (eds.) HANDBOOK OF LAW AND ECONOMICS vol. 1. Amsterdam :Elsevier, 2007.
|May 2004||On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy|
Published: Kaplow, Louis. "On The (Ir)Relevance Of Distribution and Labor Supply Distortion To Government Policy," Journal of Economic Perspectives, 2004, v18(4,Fall), 159-175.
|April 2004||On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal|
Published: Kaplow, Louis. "On The Undesirability Of Commodity Taxation Even When Income Taxation Is Not Optimal," Journal of Public Economics, 2006, v90(6-7,Aug), 1235-1250. citation courtesy of
|September 2003||Concavity of Utility, Concavity of Welfare, and Redistribution of Income|
Published: Louis Kaplow, 2010. "Concavity of utility, concavity of welfare, and redistribution of income," International Tax and Public Finance, Springer, vol. 17(1), pages 25-42, February.
|July 2003||The Value of a Statistical Life and the Coefficient of Relative Risk Aversion|
Published: Kaplow, Louis. "The Value Of A Statistical Life And The Coefficient Of Relative Risk Aversion," Journal of Risk and Uncertainty, 2005, v31(1,Jul), 23-34. citation courtesy of
|Public Goods and the Distribution of Income|
Published: Kaplow, Louis. "Public Goods And The Distribution Of Income," European Economic Review, 2006, v50(7,Oct), 1627-1660. citation courtesy of
|April 2003||Fairness Versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice|
with Steven Shavell: w9622
- Kaplow, Louis and Steven Shavell. "Reply: Notes On Welfarist Versus Deontological Principles," Economics and Philosophy, 20(1): 209-215, April 2004
- Kaplow, Louis and Steven Shavell. "Fairness versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice," Journal of Legal Studies, 32(1): 331-362, January 2003 citation courtesy of
|Transition Policy: A Conceptual Framework|
Published: Kaplow, Louis. "Transition Policy: A Conceptual Framework." Journal of Contemporary Legal Issues 13 (2003): 161.
|November 2002||Why Measure Inequality?|
Published: Louis Kaplow, 2005. "Why measure inequality?," Journal of Economic Inequality, Springer, vol. 3(1), pages 65-79, April. citation courtesy of
|December 2001||Moral Rules and the Moral Sentiments: Toward a Theory of an Optimal Moral System|
with Steven Shavell: w8688
Published: Louis Kaplow & Steven Shavell, 2007. "Moral Rules, the Moral Sentiments, and Behavior: Toward a Theory of an Optimal Moral System," Journal of Political Economy, University of Chicago Press, vol. 115, pages 494-514.
|July 2000||A Framework for Assessing Estate and Gift Taxation|
Published: Gale, William G., James R. Hines Jr., and Joel Slemrod (eds.) Rethinking estate and gift taxation. Washington, D.C.: Brookings Institution Press, 2001.
|April 2000||Horizontal Equity: New Measures, Unclear Principles|
|March 1999||Transfer Motives and Tax Policy|
Published: AEA Papers and Proceedings, vol. 88, no. 2, pp. 283-288k, May 1998.(Published as "Tax Policy and "
|Any Non-Individualistic Social Welfare Function Violates the Pareto Principle|
with Steven Shavell: w7051
Published: Kaplow, Louis and Steven Shavell. "Any Non-Welfarist Method Of Policy Assessment Violates The Pareto Principle," Journal of Political Economy, 2001, v109(2,Apr), 281-286.
|February 1999||Economic Analysis of Law|
with Steven Shavell: w6960
Handbook of Public Economics, Auerbach and Feldstein, eds., 2001,forthcoming.
|November 1997||On the Superiority of Corrective Taxes to Quantity Regulation|
with Steven Shavell: w6251
Published: Louis Kaplow & Steven Shavell, 2002. "On the Superiority of Corrective Taxes to Quantity Regulation," American Law and Economics Review, Oxford University Press, vol. 4(1), pages 1-17, January. citation courtesy of
|December 1996||Evaluation of Tax Policy|
NBER Reporter Reporter_archive
|December 1995||How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax|
Published: National Tax Journal, vol. 49, pp. 135-150, (1996).
|February 1995||Regional Cost-of-Living Adjustments in Tax-Transfer Schemes|
Published: Tax Law Review, Vol. 51 (1996): 175-198.
|December 1994||A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism|
Published: National Tax Journal, vol. 48, no. 4, pp. 497-514, (1995).
|September 1994||A Note on Subsidizing Gifts|
Published: Journal of Public Economics, vol. 58, (1995)., pp. 469-477. citation courtesy of
|January 1994||Accuracy, Complexity, and the Income Tax|
Published: Journal of Law, Economics, and Organization, vol. 14, no. 1, pp. 61-83, 1998. citation courtesy of
|December 1993||Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?|
Published: The Optimal Supply of Public Goods and the Distortionary Cost of Taxation, National Tax Journal, Vol.49, No.4, pp.513-533(1996).
|September 1993||The Efficiency of the Legal System versus the Income Tax in Redistributing Income|
with Steven Shavell: w4457
Published: Journal of Legal Studies, Vol. XXIII, no. 2, pp. 667-681, (June 1994).
|March 1993||Accuracy in the Assessment of Damages|
with Steven Shavell: w4287
Published: Journal of Law and Economics, vol. XXXIX, no. 1, pp. 191-210, April 1996. citation courtesy of
|Optimal Insurance Contracts When Establishing The Amount of Losses is Costly|
- The Geneva Papers on Risk and Insurance Theory, vol. 19, no. 2, pp. 139-152, December 1994
- Louis Kaplow, 1994. "Optimal Insurance Contracts When Establishing the Amount of Losses Is Costly," The Geneva Risk and Insurance Review, Palgrave Macmillan, vol. 19(2), pages 139-152, December. citation courtesy of
|Human Capital and the Income Tax|
Published: Virginia Law Review, Vol. 80, pp. 1477-1514 (1994).
|January 1993||Shifting Plaintiffs' Fees versus Increasing Damage Awards|
Published: Rand Journal of Economics, vol 24, no. 4, pp. 625-630, (Winter 1993) citation courtesy of
|October 1992||Optimal Distribution and Taxation of the Family|
Published: Scandinavian Journal of Economics, vol. 98, no. 1, pp. 75-92, (1996).
|Accuracy in the Determination of Liability|
with Steven Shavell: w4203
Published: Journal of Law and Economics, Vol. XXXVII, pp. 1-15, (April 1994). citation courtesy of
|May 1992||Optimal Sanctions When the Probability of Apprehension Varies Among Individuals|
with Lucian Arye Bebchuk: w4078
Published: "Optimal Sanctions and Differences in Individuals' Likelihood of Avoiding Detecion," International Review of Law and Economics, vol. 13, pp 217-224 (1993)
|Optimal Sanctions When Individuals are Imperfectly Informed About the Probability of Apprehension|
with Lucian Arye Bebchuk: w4079
Published: The Journal of Legal Studies, Vol. XXI, No. 2, pp. 365-370 (June 1992). citation courtesy of
|January 1992||A Model of the Optimal Complexity of Rules|
Published: Journal of Law, Economics and Organization, vol. 11, no. 1, pp. 150-163(April 1995).
|October 1991||Private Versus Socially Optimal Provision of Ex Ante Legal Advice|
with Steven Shavell: w3868
Published: The Journal of Law, Economics, & Organization, Vol. 8, No. 2, pp. 306-320,(1992). citation courtesy of
|August 1991||Optimal Law Enforcement with Self-Reporting of Behavior|
with Steven Shavell: w3822
Published: Journal of Political Economy, Vol. 102, no. 3, pp. 583-606, (June 1994). citation courtesy of
|May 1991||A Note on Taxation as Social Insurance for Uncertain Labor Income|
Published: Public Finance, vol. 49, pp. 111-123, (1994).
|Taxation and Risk Taking: A General Equilibrium Perspective|
Published: National Tax Journal, Vol. 47 (1994), pp. 789-798.
|The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of the Medical Insurance Premiums|
Published: California Law Review, Vol. 79, No. 6, pp. 1485-1510, (December 1991).
|June 1989||Optimal Taxation with Costly Enforcement and Evasion|
Published: Journal of Public Economics, Vol. 43, pp. 221-236, (1990). citation courtesy of
|Legal Advice about Acts Already Commited|
with Steven Shavell: w3005
Published: International Review of Law and Economics, Vol. 10, No. 2, pp. 149-159, (1990). citation courtesy of
|Government Relief for Risk Associated with Government Action|
|Incentives and Government Relief for Risk|
Published: Journal of Risk and Uncertainty, Vol. 4, No. 2, pp. 167-175, (1991). citation courtesy of
|The Optimal Probability and Magnitude of Fines for Acts that Definitely are Undesirable|
Published: International Review of Law and Economics, Vol. 12, No. 1, pp. 3-11, (1992) . citation courtesy of
|August 1985||Horizontal Equity: Measures in Search of a Principle|
Published: National Tax Journal, Vol. XLII, No. 2, pp. 139-154, (June 1989).