Details about Louis Kaplow

Phone:	(617) 495-4101
Postal address:	Hauser 322 Harvard Law School 1575 Massachusetts Avenue Cambridge, MA 02138 USA
Workplace:	National Bureau of Economic Research (NBER), (more information at EDIRC)

Access statistics for papers by Louis Kaplow.

Last updated 2023-02-24. Update your information in the RePEc Author Service.

Short-id: pka44

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Jump to Journal Articles Chapters

Working Papers

2023

1. Optimal Income Taxation and Charitable Giving
   NBER Working Papers, National Bureau of Economic Research, Inc
   See also Chapter Optimal Income Taxation and Charitable Giving, NBER Chapters, National Bureau of Economic Research, Inc (2023) (2023)

2022

2. Optimal Income Taxation
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

2021

3. Competition Policy in a Simple General Equilibrium Model
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

2020

4. A Unified Perspective on Efficiency, Redistribution, and Public Policy
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
5. Horizonal Merger Analysis
   NBER Working Papers, National Bureau of Economic Research, Inc
6. On the Representativeness of Voter Turnout
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

2019

7. Market Power and Income Taxation
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)

2017

8. Optimal Multistage Adjudication
   NBER Working Papers, National Bureau of Economic Research, Inc
9. Optimal Regulation with Exemptions
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)

2016

10. A Distribution-Neutral Perspective On Tax Expenditure Limitations
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Chapter A Distribution-Neutral Perspective on Tax Expenditure Limitations, NBER Chapters, National Bureau of Economic Research, Inc (2016) (2016)

2015

11. Government Policy and Labor Supply with Myopic or Targeted Savings Decisions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Chapter Government Policy and Labor Supply with Myopic or Targeted Savings Decisions, NBER Chapters, National Bureau of Economic Research, Inc (2014) (2014)
12. Market Definition, Market Power
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (19)

2012

13. On the Optimal Burden of Proof
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)

2011

14. An Optimal Tax System
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)

2010

15. On the Taxation of Private Transfers
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
16. Targeted Savings and Labor Supply
    NBER Working Papers, National Bureau of Economic Research, Inc
17. Taxes, Permits, and Climate Change
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)

2009

18. Utility from Accumulation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)

2008

19. Optimal Policy with Heterogeneous Preferences
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (39)
20. Taxing Leisure Complements
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)

2007

21. Antitrust
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Chapter Antitrust, Handbook of Law and Economics, Elsevier (2007) (2007)

2006

22. Capital Levies and Transition to a Consumption Tax
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
23. Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
24. Myopia and the Effects of Social Security and Capital Taxation on Labor Supply
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
25. Optimal Control of Externalities in the Presence of Income Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (15)
26. Optimal Income Transfers
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
    See also Journal Article Optimal income transfers, International Tax and Public Finance, Springer (2007) View citations (16) (2007)
27. Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Chapter Taxation, Handbook of Law and Economics, Elsevier (2007) (2007)

2004

28. On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (55)
29. On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
    See also Journal Article On the undesirability of commodity taxation even when income taxation is not optimal, Journal of Public Economics, Elsevier (2006) View citations (121) (2006)

2003

30. Concavity of Utility, Concavity of Welfare, and Redistribution of Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
31. Fairness Versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (17)
    See also Journal Article Fairness versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice, The Journal of Legal Studies, University of Chicago Press (2003) View citations (18) (2003)
32. Public Goods and the Distribution of Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article Public goods and the distribution of income, European Economic Review, Elsevier (2006) View citations (12) (2006)
33. The Value of a Statistical Life and the Coefficient of Relative Risk Aversion
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
    See also Journal Article The Value of a Statistical Life and the Coefficient of Relative Risk Aversion, Journal of Risk and Uncertainty, Springer (2005) View citations (78) (2005)
34. Transition Policy: A Conceptual Framework
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)

2002

35. Why Measure Inequality?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
    See also Journal Article Why measure inequality?, The Journal of Economic Inequality, Springer (2005) View citations (16) (2005)

2001

36. 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 (13)

2000

37. A Framework for Assessing Estate and Gift Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (15)
38. Horizontal Equity: New Measures, Unclear Principles
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)

1999

39. Any Non-Individualistic Social Welfare Function Violates the Pareto Principle
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
40. Economic Analysis of Law
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (38)
    See also Chapter Economic analysis of law, Handbook of Public Economics, Elsevier (2002) View citations (46) (2002)
41. Transfer Motives and Tax Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

1997

42. On the Superiority of Corrective Taxes to Quantity Regulation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)
    See also Journal Article On the Superiority of Corrective Taxes to Quantity Regulation, American Law and Economics Review, American Law and Economics Association (2002) View citations (58) (2002)

1995

43. 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)
44. Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)

1994

45. A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
46. A Note on Subsidizing Gifts
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article A note on subsidizing gifts, Journal of Public Economics, Elsevier (1995) View citations (39) (1995)
47. Accuracy, Complexity, and the Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article Accuracy, Complexity, and the Income Tax, The Journal of Law, Economics, and Organization, Oxford University Press (1998) View citations (10) (1998)

1993

48. Accuracy in the Assessment of Damages
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (35)
    See also Journal Article Accuracy in the Assessment of Damages, Journal of Law and Economics, University of Chicago Press (1996) View citations (71) (1996)
49. Human Capital and the Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
50. Optimal Insurance Contracts When Establishing The Amount of Losses is Costly
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article Optimal Insurance Contracts When Establishing the Amount of Losses Is Costly, The Geneva Risk and Insurance Review, Palgrave Macmillan (1994) View citations (15) (1994)
51. Shifting Plaintiffs' Fees versus Increasing Damage Awards
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
    See also Journal Article Shifting Plaintiffs' Fees versus Increasing Damage Awards, RAND Journal of Economics, The RAND Corporation (1993) View citations (10) (1993)
52. 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
53. The Efficiency of the Legal System versus the Income Tax in Redistributing Income
    NBER Working Papers, National Bureau of Economic Research, Inc

1992

54. A Model of the Optimal Complexity of Rules
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
55. Accuracy in the Determination of Liability
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (34)
    See also Journal Article Accuracy in the Determination of Liability, Journal of Law and Economics, University of Chicago Press (1994) View citations (87) (1994)
56. Optimal Distribution and Taxation of the Family
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
57. Optimal Sanctions When Individuals are Imperfectly Informed About the Probability of Apprehension
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (50)
    See also Journal Article Optimal Sanctions When Individuals Are Imperfectly Informed about the Probability of Apprehension, The Journal of Legal Studies, University of Chicago Press (1992) View citations (52) (1992)
58. Optimal Sanctions When the Probability of Apprehension Varies Among Individuals
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

1991

59. A Note on Taxation as Social Insurance for Uncertain Labor Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
60. Optimal Law Enforcement with Self-Reporting of Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (86)
    See also Journal Article Optimal Law Enforcement with Self-Reporting of Behavior, Journal of Political Economy, University of Chicago Press (1994) View citations (209) (1994)
61. Private Versus Socially Optimal Provision of Ex Ante Legal Advice
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
    See also Journal Article Private versus Socially Optimal Provision of Ex Ante Legal Advice, The Journal of Law, Economics, and Organization, Oxford University Press (1992) View citations (18) (1992)
62. Taxation and Risk Taking: A General Equilibrium Perspective
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (25)
63. 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 (5)

1989

64. Government Relief for Risk Associated with Government Action
    NBER Working Papers, National Bureau of Economic Research, Inc
65. Incentives and Government Relief for Risk
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (34)
    See also Journal Article Incentives and Government Relief for Risk, Journal of Risk and Uncertainty, Springer (1991) View citations (81) (1991)
66. Legal Advice about Acts Already Commited
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article Legal advice about acts already committed, International Review of Law and Economics, Elsevier (1990) View citations (3) (1990)
67. Optimal Taxation with Costly Enforcement and Evasion
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
    See also Journal Article Optimal taxation with costly enforcement and evasion, Journal of Public Economics, Elsevier (1990) View citations (82) (1990)
68. 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 The optimal probability and magnitude of fines for acts that definitely are undesirable, International Review of Law and Economics, Elsevier (1992) View citations (26) (1992)

1985

69. Horizontal Equity: Measures in Search of a Principle
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (35)

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, (3), 494-514 View citations (61)
2. Optimal income transfers
   International Tax and Public Finance, 2007, 14, (3), 295-325 View citations (16)
   See also Working Paper Optimal Income Transfers, NBER Working Papers (2006) View citations (3) (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 (121)
   See also Working Paper On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal, NBER Working Papers (2004) View citations (6) (2004)
4. Public goods and the distribution of income
   European Economic Review, 2006, 50, (7), 1627-1660 View citations (12)
   See also Working Paper Public Goods and the Distribution of Income, NBER Working Papers (2003) View citations (4) (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 (2)
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 (78)
   See also Working Paper The Value of a Statistical Life and the Coefficient of Relative Risk Aversion, NBER Working Papers (2003) View citations (8) (2003)
7. Why measure inequality?
   The Journal of Economic Inequality, 2005, 3, (1), 65-79 View citations (16)
   See also Working Paper Why Measure Inequality?, NBER Working Papers (2002) View citations (6) (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 (6)
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 (70)

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 (18)
    See also Working Paper Fairness Versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice, NBER Working Papers (2003) View citations (17) (2003)

2002

11. On the Superiority of Corrective Taxes to Quantity Regulation
    American Law and Economics Review, 2002, 4, (1), 1-17 View citations (58)
    See also Working Paper On the Superiority of Corrective Taxes to Quantity Regulation, NBER Working Papers (1997) View citations (14) (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 (118)

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 (15)

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 (11)

1998

15. Accuracy, Complexity, and the Income Tax
    The Journal of Law, Economics, and Organization, 1998, 14, (1), 61-83 View citations (10)
    See also Working Paper Accuracy, Complexity, and the Income Tax, NBER Working Papers (1994) (1994)
16. Tax Policy and Gifts
    American Economic Review, 1998, 88, (2), 283-88 View citations (21)
17. Tax and non-tax distortions
    Journal of Public Economics, 1998, 68, (2), 303-306 View citations (3)

1996

18. Accuracy in the Assessment of Damages
    Journal of Law and Economics, 1996, 39, (1), 191-210 View citations (71)
    See also Working Paper Accuracy in the Assessment of Damages, NBER Working Papers (1993) View citations (35) (1993)
19. On the Divergence between "Ideal" and Conventional Income-Tax Treatment of Human Capital
    American Economic Review, 1996, 86, (2), 347-52 View citations (19)

1995

20. A Model of the Optimal Complexity of Legal Rules
    The Journal of Law, Economics, and Organization, 1995, 11, (1), 150-63 View citations (50)
21. A note on subsidizing gifts
    Journal of Public Economics, 1995, 58, (3), 469-477 View citations (39)
    See also Working Paper A Note on Subsidizing Gifts, NBER Working Papers (1994) (1994)

1994

22. Accuracy in the Determination of Liability
    Journal of Law and Economics, 1994, 37, (1), 1-15 View citations (87)
    See also Working Paper Accuracy in the Determination of Liability, NBER Working Papers (1992) View citations (34) (1992)
23. Optimal Insurance Contracts When Establishing the Amount of Losses Is Costly
    The Geneva Risk and Insurance Review, 1994, 19, (2), 139-152 View citations (15)
    See also Working Paper Optimal Insurance Contracts When Establishing The Amount of Losses is Costly, NBER Working Papers (1993) (1993)
24. Optimal Law Enforcement with Self-Reporting of Behavior
    Journal of Political Economy, 1994, 102, (3), 583-606 View citations (209)
    See also Working Paper Optimal Law Enforcement with Self-Reporting of Behavior, NBER Working Papers (1991) View citations (86) (1991)
25. The Value of Accuracy in Adjudication: An Economic Analysis
    The Journal of Legal Studies, 1994, 23, (1), 307-401 View citations (70)
26. 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 (64)

1993

27. An ex ante perspective on deregulation, viewed ex post
    Resource and Energy Economics, 1993, 15, (2), 153-173 View citations (2)
28. Optimal sanctions and differences in individuals' likelihood of avoiding detection
    International Review of Law and Economics, 1993, 13, (2), 217-224 View citations (27)
29. Shifting Plaintiffs' Fees versus Increasing Damage Awards
    RAND Journal of Economics, 1993, 24, (4), 625-630 View citations (10)
    See also Working Paper Shifting Plaintiffs' Fees versus Increasing Damage Awards, NBER Working Papers (1993) View citations (8) (1993)

1992

30. Income Tax Deductions for Losses as Insurance
    American Economic Review, 1992, 82, (4), 1013-17 View citations (16)
31. Optimal Sanctions When Individuals Are Imperfectly Informed about the Probability of Apprehension
    The Journal of Legal Studies, 1992, 21, (2), 365-70 View citations (52)
    See also Working Paper Optimal Sanctions When Individuals are Imperfectly Informed About the Probability of Apprehension, NBER Working Papers (1992) View citations (50) (1992)
32. Private versus Socially Optimal Provision of Ex Ante Legal Advice
    The Journal of Law, Economics, and Organization, 1992, 8, (2), 306-20 View citations (18)
    See also Working Paper Private Versus Socially Optimal Provision of Ex Ante Legal Advice, NBER Working Papers (1991) View citations (6) (1991)
33. 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 (26)
    See also Working Paper The Optimal Probability and Magnitude of Fines for Acts that Definitely are Undesirable, NBER Working Papers (1989) View citations (14) (1989)

1991

34. Incentives and Government Relief for Risk
    Journal of Risk and Uncertainty, 1991, 4, (2), 167-75 View citations (81)
    See also Working Paper Incentives and Government Relief for Risk, NBER Working Papers (1989) View citations (34) (1989)

1990

35. A note on the optimal use of nonmonetary sanctions
    Journal of Public Economics, 1990, 42, (2), 245-247 View citations (36)
36. Legal advice about acts already committed
    International Review of Law and Economics, 1990, 10, (2), 149-159 View citations (3)
    See also Working Paper Legal Advice about Acts Already Commited, NBER Working Papers (1989) View citations (1) (1989)
37. Optimal Deterrence, Uninformed Individuals, and Acquiring Information about Whether Acts Are Subject to Sanctions
    The Journal of Law, Economics, and Organization, 1990, 6, (1), 93-128 View citations (39)
38. Optimal taxation with costly enforcement and evasion
    Journal of Public Economics, 1990, 43, (2), 221-236 View citations (82)
    See also Working Paper Optimal Taxation with Costly Enforcement and Evasion, NBER Working Papers (1989) View citations (3) (1989)

Chapters

2023

1. Optimal Income Taxation and Charitable Giving
   A chapter in Tax Policy and the Economy, Volume 38, 2023, pp 123-162
   See also Working Paper Optimal Income Taxation and Charitable Giving, National Bureau of Economic Research, Inc (2023) (2023)

2016

2. A Distribution-Neutral Perspective on Tax Expenditure Limitations
   A chapter in Tax Policy and the Economy, Volume 31, 2016, pp 161-188
   See also Working Paper A Distribution-Neutral Perspective On Tax Expenditure Limitations, National Bureau of Economic Research, Inc (2016) (2016)

2014

3. Government Policy and Labor Supply with Myopic or Targeted Savings Decisions
   A chapter in Tax Policy and the Economy, Volume 29, 2014, pp 159-193
   See also Working Paper Government Policy and Labor Supply with Myopic or Targeted Savings Decisions, National Bureau of Economic Research, Inc (2015) View citations (1) (2015)

2007

4. Antitrust
   Elsevier
   See also Working Paper Antitrust, National Bureau of Economic Research, Inc (2007) View citations (1) (2007)
5. Taxation
   Elsevier
   See also Working Paper Taxation, National Bureau of Economic Research, Inc (2006) (2006)

2002

6. Economic analysis of law
   Chapter 25 in Handbook of Public Economics, 2002, vol. 3, pp 1661-1784 View citations (46)
   See also Working Paper Economic Analysis of Law, National Bureau of Economic Research, Inc (1999) View citations (38) (1999)