Details about Louis Kaplow

Access statistics for papers by Louis Kaplow.

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Short-id: pka44

Working Papers

2012

1. On the Optimal Burden of Proof
   NBER Working Papers, National Bureau of Economic Research, Inc

2011

2. An Optimal Tax System
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

2010

3. On the Taxation of Private Transfers
   NBER Working Papers, National Bureau of Economic Research, Inc
4. Targeted Savings and Labor Supply
   NBER Working Papers, National Bureau of Economic Research, Inc
5. Taxes, Permits, and Climate Change
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)

2009

6. Utility from Accumulation
   NBER Working Papers, National Bureau of Economic Research, Inc

2008

7. Optimal Policy with Heterogeneous Preferences
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
8. Taxing Leisure Complements
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)

2007

9. Antitrust
   NBER Working Papers, National Bureau of Economic Research, Inc
   See also Chapter (2007)

2006

10. Capital Levies and Transition to a Consumption Tax
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
11. Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
12. Myopia and the Effects of Social Security and Capital Taxation on Labor Supply
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
13. Optimal Control of Externalities in the Presence of Income Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
14. Optimal Income Transfers
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article in International Tax and Public Finance (2007)
15. Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Chapter (2007)

2004

16. On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy
    NBER Working Papers, National Bureau of Economic Research, Inc
17. On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article in Journal of Public Economics (2006)

2003

18. Concavity of Utility, Concavity of Welfare, and Redistribution of Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
19. Fairness Versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Journal Article in The Journal of Legal Studies (2003)
20. Public Goods and the Distribution of Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
    See also Journal Article in European Economic Review (2006)
21. The Value of a Statistical Life and the Coefficient of Relative Risk Aversion
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
    See also Journal Article in Journal of Risk and Uncertainty (2005)
22. Transition Policy: A Conceptual Framework
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)

2002

23. Why Measure Inequality?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article in Journal of Economic Inequality (2005)

2001

24. Moral Rules and the Moral Sentiments: Toward a Theory of an Optimal Moral System
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)

2000

25. A Framework for Assessing Estate and Gift Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)
26. Horizontal Equity: New Measures, Unclear Principles
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)

1999

27. Accuracy, Complexity, and the Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in Journal of Law, Economics and Organization (1998)
28. Any Non-Individualistic Social Welfare Function Violates the Pareto Principle
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
29. Economic Analysis of Law
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (24)
    See also Chapter (2002)
30. Transfer Motives and Tax Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

1997

31. On the Superiority of Corrective Taxes to Quantity Regulation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)
    See also Journal Article in American Law and Economics Review (2002)
32. Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
33. Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?
    NBER Working Papers, National Bureau of Economic Research, Inc

1996

34. A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
35. A Note on Subsidizing Gifts
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article in Journal of Public Economics (1995)
36. A Note on Taxation as Social Insurance for Uncertain Labor Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
37. Accuracy in the Assessment of Damages
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (32)
    See also Journal Article in Journal of Law and Economics (1996)
38. How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (19)
39. Optimal Distribution and Taxation of the Family
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
40. Optimal Insurance Contracts When Establishing The Amount of Losses is Costly
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in The Geneva Risk and Insurance Review (1994)

1995

41. A Model of the Optimal Complexity of Rules
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
42. Taxation and Risk Taking: A General Equilibrium Perspective
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (24)

1994

43. Accuracy in the Determination of Liability
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (36)
    See also Journal Article in Journal of Law and Economics (1994)
44. Human Capital and the Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
45. Optimal Law Enforcement with Self-Reporting of Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (97)
    See also Journal Article in Journal of Political Economy (1994)
46. Shifting Plaintiffs' Fees versus Increasing Damage Awards
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article in RAND Journal of Economics (1993)
47. The Efficiency of the Legal System versus the Income Tax in Redistributing Income
    NBER Working Papers, National Bureau of Economic Research, Inc

1993

48. Government Relief for Risk Associated with Government Action
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article in Scandinavian Journal of Economics (1992)

1992

49. Optimal Sanctions When Individuals are Imperfectly Informed About the Probability of Apprehension
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (22)
    See also Journal Article in The Journal of Legal Studies (1992)
50. Optimal Sanctions When the Probability of Apprehension Varies Among Individuals
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
51. Private Versus Socially Optimal Provision of Ex Ante Legal Advice
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article in Journal of Law, Economics and Organization (1992)
52. The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of the Medical Insurance Premiums
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
53. The Optimal Probability and Magnitude of Fines for Acts that Definitely are Undesirable
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)
    See also Journal Article in International Review of Law and Economics (1992)

1991

54. Incentives and Government Relief for Risk
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)
    See also Journal Article in Journal of Risk and Uncertainty (1991)
55. Legal Advice about Acts Already Commited
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article in International Review of Law and Economics (1990)
56. Optimal Taxation with Costly Enforcement and Evasion
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article in Journal of Public Economics (1990)

1989

57. Horizontal Equity: Measures in Search of a Principle
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (31)

Journal Articles

2007

1. Moral Rules, the Moral Sentiments, and Behavior: Toward a Theory of an Optimal Moral System
   Journal of Political Economy, 2007, 115, 494-514 View citations (12)
2. Optimal income transfers
   International Tax and Public Finance, 2007, 14, (3), 295-325 View citations (2)
   See also Working Paper (2006)

2006

3. On the undesirability of commodity taxation even when income taxation is not optimal
   Journal of Public Economics, 2006, 90, (6-7), 1235-1250 View citations (29)
   See also Working Paper (2004)
4. Public goods and the distribution of income
   European Economic Review, 2006, 50, (7), 1627-1660 View citations (8)
   See also Working Paper (2003)

2005

5. On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy: Response
   Journal of Economic Perspectives, 2005, 19, (4), 233-234 View citations (1)
6. The Value of a Statistical Life and the Coefficient of Relative Risk Aversion
   Journal of Risk and Uncertainty, 2005, 31, (1), 23-34 View citations (22)
   See also Working Paper (2003)
7. Why measure inequality?
   Journal of Economic Inequality, 2005, 3, (1), 65-79 View citations (6)
   See also Working Paper (2002)

2004

8. Any Non-welfarist Method of Policy Assessment Violates the Pareto Principle: Reply
   Journal of Political Economy, 2004, 112, (1), 249-278 View citations (1)
9. On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy
   Journal of Economic Perspectives, 2004, 18, (4), 159-175 View citations (29)

2003

10. Fairness versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice
    The Journal of Legal Studies, 2003, 32, (1), 331-362 View citations (4)
    See also Working Paper (2003)

2002

11. On the Superiority of Corrective Taxes to Quantity Regulation
    American Law and Economics Review, 2002, 4, (1), 1-17 View citations (15)
    See also Working Paper (1997)

2001

12. Any Non-welfarist Method of Policy Assessment Violates the Pareto Principle
    Journal of Political Economy, 2001, 109, (2), 281-286 View citations (26)

2000

13. Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income
    The Journal of Legal Studies, 2000, 29, (2), 821-35 View citations (9)

1999

14. The Conflict between Notions of Fairness and the Pareto Principle
    American Law and Economics Review, 1999, 1, (1-2), 63-77 View citations (8)

1998

15. Accuracy, Complexity, and the Income Tax
    Journal of Law, Economics and Organization, 1998, 14, (1), 61-83 View citations (2)
    See also Working Paper (1999)
16. Tax Policy and Gifts
    American Economic Review, 1998, 88, (2), 283-88 View citations (3)
17. Tax and non-tax distortions
    Journal of Public Economics, 1998, 68, (2), 303-306 View citations (1)

1996

18. Accuracy in the Assessment of Damages
    Journal of Law and Economics, 1996, 39, (1), 191-210 View citations (31)
    See also Working Paper (1996)
19. On the Divergence between "Ideal" and Conventional Income-Tax Treatment of Human Capital
    American Economic Review, 1996, 86, (2), 347-52 View citations (9)
20. Optimal Distribution and the Family
    Scandinavian Journal of Economics, 1996, 98, (1), 75-92 View citations (6)

1995

21. A Model of the Optimal Complexity of Legal Rules
    Journal of Law, Economics and Organization, 1995, 11, (1), 150-63 View citations (22)
22. A note on subsidizing gifts
    Journal of Public Economics, 1995, 58, (3), 469-477 View citations (9)
    See also Working Paper (1996)

1994

23. Accuracy in the Determination of Liability
    Journal of Law and Economics, 1994, 37, (1), 1-15 View citations (35)
    See also Working Paper (1994)
24. Optimal Insurance Contracts When Establishing the Amount of Losses Is Costly
    The Geneva Risk and Insurance Review, 1994, 19, (2), 139-152 View citations (4)
    See also Working Paper (1996)
25. Optimal Law Enforcement with Self-Reporting of Behavior
    Journal of Political Economy, 1994, 102, (3), 583-606 View citations (75)
    See also Working Paper (1994)
26. The Value of Accuracy in Adjudication: An Economic Analysis
    The Journal of Legal Studies, 1994, 23, (1), 307-401 View citations (23)
27. Why the Legal System Is Less Efficient Than the Income Tax in Redistributing Income
    The Journal of Legal Studies, 1994, 23, (2), 667-81 View citations (25)

1993

28. An ex ante perspective on deregulation, viewed ex post
    Resource and Energy Economics, 1993, 15, (2), 153-173 View citations (1)
29. Optimal sanctions and differences in individuals' likelihood of avoiding detection
    International Review of Law and Economics, 1993, 13, (2), 217-224 View citations (16)
30. Shifting Plaintiffs' Fees versus Increasing Damage Awards
    RAND Journal of Economics, 1993, 24, (4), 625-630
    See also Working Paper (1994)

1992

31. Government Relief for Risk Associated with Government Action
    Scandinavian Journal of Economics, 1992, 94, (4), 525-41 View citations (3)
    See also Working Paper (1993)
32. Income Tax Deductions for Losses as Insurance
    American Economic Review, 1992, 82, (4), 1013-17 View citations (8)
33. Optimal Sanctions When Individuals Are Imperfectly Informed about the Probability of Apprehension
    The Journal of Legal Studies, 1992, 21, (2), 365-70 View citations (16)
    See also Working Paper (1992)
34. Private versus Socially Optimal Provision of Ex Ante Legal Advice
    Journal of Law, Economics and Organization, 1992, 8, (2), 306-20 View citations (8)
    See also Working Paper (1992)
35. The optimal probability and magnitude of fines for acts that definitely are undesirable
    International Review of Law and Economics, 1992, 12, (1), 3-11 View citations (12)
    See also Working Paper (1992)

1991

36. Incentives and Government Relief for Risk
    Journal of Risk and Uncertainty, 1991, 4, (2), 167-75 View citations (26)
    See also Working Paper (1991)

1990

37. A note on the optimal use of nonmonetary sanctions
    Journal of Public Economics, 1990, 42, (2), 245-247 View citations (16)
38. Legal advice about acts already committed
    International Review of Law and Economics, 1990, 10, (2), 149-159 View citations (3)
    See also Working Paper (1991)
39. Optimal Deterrence, Uninformed Individuals, and Acquiring Information about Whether Acts Are Subject to Sanctions
    Journal of Law, Economics and Organization, 1990, 6, (1), 93-128 View citations (16)
40. Optimal taxation with costly enforcement and evasion
    Journal of Public Economics, 1990, 43, (2), 221-236 View citations (36)
    See also Working Paper (1991)

Chapters

2007

1. Antitrust
   Elsevier
   See also Working Paper (2007)
2. Taxation
   Elsevier
   See also Working Paper (2006)

2002

3. Economic analysis of law
   Chapter 25 in Handbook of Public Economics, 2002, vol. 3, pp 1661-1784 View citations (18)
   See also Working Paper (1999)