Louis Kaplow

Harvard University
Hauser 322
Cambridge, MA 02138
Tel: 617/495-4101
Fax: 617/496-4880

E-Mail: EmailAddress: hidden: you can email any NBER-related person as first underscore last at nber dot org
NBER Program Affiliations: LE , PE , EEE
NBER Affiliation: Research Associate
Institutional Affiliation: Harvard University

NBER Working Papers and Publications

February 2019Market Power and Income Taxation
September 2017Optimal Regulation with Exemptions
April 2017Optimal Multistage Adjudication

Published: Louis Kaplow, 2017. "Optimal Multistage Adjudication," The Journal of Law, Economics, and Organization, vol 33(4), pages 613-652.

October 2016A 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 2015Market Definition, Market Power

Published: Louis Kaplow, 2015. "Market definition, market power," International Journal of Industrial Organization, vol 43, pages 148-161.

April 2015Government Policy and Labor Supply with Myopic or Targeted Savings Decisions
October 2014Government Policy and Labor Supply with Myopic or Targeted Savings Decisions
in Tax Policy and the Economy, Volume 29, Jeffrey R. Brown, editor
January 2012On the Optimal Burden of Proof

Published: On the Optimal Burden of Proof, Journal of Political Economy, vol. 119, pp. 1104-1140 (2011).

July 2011An Optimal Tax System

Published: An Optimal Tax System, Fiscal Studies , vol. 32, pp. 415-435 (2011).

August 2010Taxes, 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 2010On the Taxation of Private Transfers

Published: On the Taxation of Private Transfers, Tax Law Review, vol. 63, 159-187 (2009).

January 2010Targeted Savings and Labor Supply

Published: Targeted Savings and Labor Supply, International Tax and Public Finance , vol. 18, pp. 507-518 (2011).

December 2009Utility from Accumulation

Published: Utility from Accumulation, National Tax Association Proceedings, 102nd Annual Conference 2009, 189-194 (2011).

October 2008Taxing 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 2008Optimal Policy with Heterogeneous Preferences

Published: Louis Kaplow, 2008. "Optimal Policy with Heterogeneous Preferences," Advances in Economic Analysis & Policy, Berkeley Electronic Press, vol. 8(1).

January 2007Antitrust
with Carl Shapiro: w12867

Published: Kaplow, Louis & Shapiro, Carl, 2007. "Antitrust," Handbook of Law and Economics, Elsevier.

August 2006Myopia 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 2006Optimal 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 2006Capital 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
March 2006Taxation

Published: Polinsky, A. Mitchell and Steven Shavell (eds.) HANDBOOK OF LAW AND ECONOMICS vol. 1. Amsterdam :Elsevier, 2007.

May 2004On 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 2004On 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 2003Concavity 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 2003The 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 2003Fairness Versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice
with Steven Shavell: w9622


Transition Policy: A Conceptual Framework

Published: Kaplow, Louis. "Transition Policy: A Conceptual Framework." Journal of Contemporary Legal Issues 13 (2003): 161.

November 2002Why 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 2001Moral 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 2000A 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 2000Horizontal Equity: New Measures, Unclear Principles
March 1999Transfer 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 1999Economic Analysis of Law
with Steven Shavell: w6960

Handbook of Public Economics, Auerbach and Feldstein, eds., 2001,forthcoming.

November 1997On 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 1996Evaluation of Tax Policy
NBER Reporter Reporter_archive
December 1995How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax

Published: National Tax Journal, vol. 49, pp. 135-150, (1996).

February 1995Regional Cost-of-Living Adjustments in Tax-Transfer Schemes

Published: Tax Law Review, Vol. 51 (1996): 175-198.

December 1994A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism

Published: National Tax Journal, vol. 48, no. 4, pp. 497-514, (1995).

September 1994A Note on Subsidizing Gifts

Published: Journal of Public Economics, vol. 58, (1995)., pp. 469-477. citation courtesy of

January 1994Accuracy, Complexity, and the Income Tax

Published: Journal of Law, Economics, and Organization, vol. 14, no. 1, pp. 61-83, 1998. citation courtesy of

December 1993Should 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 1993The 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 1993Accuracy 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


Human Capital and the Income Tax

Published: Virginia Law Review, Vol. 80, pp. 1477-1514 (1994).

January 1993Shifting Plaintiffs' Fees versus Increasing Damage Awards

Published: Rand Journal of Economics, vol 24, no. 4, pp. 625-630, (Winter 1993) citation courtesy of

October 1992Optimal 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 1992Optimal 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 1992A Model of the Optimal Complexity of Rules

Published: Journal of Law, Economics and Organization, vol. 11, no. 1, pp. 150-163(April 1995).

October 1991Private 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 1991Optimal 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 1991A 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 1989Optimal 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 1985Horizontal Equity: Measures in Search of a Principle

Published: National Tax Journal, Vol. XLII, No. 2, pp. 139-154, (June 1989).

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