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On the taxation of private transfers
Kaplow, Louis - 2010
Persistent link: https://www.econbiz.de/10009509451
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On the taxation of private transfers
Kaplow, Louis - 2010
externalities attributable to giving. The fundamental reason is that transfer tax reform can be combined with adjustments to other … aspects of the fiscal system, notably the income tax, so as to keep constant most effects other than externalities"--John M …
Persistent link: https://www.econbiz.de/10003951866
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On the Taxation of Private Transfers
Kaplow, Louis - 2010
externalities attributable to giving. The fundamental reason is that transfer tax reform can be combined with adjustments to other … aspects of the fiscal system, notably the income tax, so as to keep constant most effects other than externalities …
Persistent link: https://www.econbiz.de/10012462833
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On the Taxation of Private Transfers
Kaplow, Louis - 2010
externalities attributable to giving. The fundamental reason is that transfer tax reform can be combined with adjustments to other … aspects of the fiscal system, notably the income tax, so as to keep constant most effects other than externalities …
Persistent link: https://www.econbiz.de/10013146520
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A distribution-neutral perspective on tax expenditure limitations
Kaplow, Louis - 2016
A recent wave of literature, partly motivated by presidential campaign tax reform plans, analyzes tax expenditure limitation proposals. These reforms are often advanced not only, or even primarily, because they reduce distortions caused by favoritism for some types of expenditures over others....
Persistent link: https://www.econbiz.de/10011581947
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A distribution-neutral perspective on tax expenditure limitations
Kaplow, Louis - 2016
Persistent link: https://www.econbiz.de/10011564386
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Myopia and the effects of social security and capital taxation on labor supply
Kaplow, Louis - In: National tax journal 68 (2015) 1, pp. 7-32
Persistent link: https://www.econbiz.de/10011287078
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A distribution-neutral perspective on tax expenditure limitations
Kaplow, Louis - In: Tax policy and the economy 31 (2017), pp. 161-188
Persistent link: https://www.econbiz.de/10011962311
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On the (ir)relevance of distribution and labor supply distortion to government policy
Kaplow, Louis - 2004
Persistent link: https://www.econbiz.de/10002074738
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On the (ir)relevance of distribution and labor supply distortion to government policy
Kaplow, Louis - 2004
Persistent link: https://www.econbiz.de/10002117807