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On the divergence between "ideal" and conventional income-tax treatment of human capital
Kaplow, Louis - In: The American economic review 86 (1996) 2, pp. 347-352
Persistent link: https://www.econbiz.de/10001205903
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Tax policy and gifts
Kaplow, Louis - In: The American economic review 88 (1998) 2, pp. 283-288
Persistent link: https://www.econbiz.de/10001240469
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Income tax deductions for losses as insurance
Kaplow, Louis - In: The American economic review 82 (1992) 4, pp. 1013-1017
Persistent link: https://www.econbiz.de/10001131089
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Optimal proof burdens, deterrence, and the chilling of desirable behavior
Kaplow, Louis - In: The American economic review 101 (2011) 3, pp. 277-280
Persistent link: https://www.econbiz.de/10009261658