The Theory of Taxation and Public Economics<\/em> (Princeton University Press<\/a>, 2008; paperback, 2011) [Amazon (purchase)<\/a>]<\/p>\n\n\n\n Optimal Income Taxation, Journal of Economic Literature<\/em>, vol. 62, pp. 637-738 (2024).\u00a0[Journal of Economic Literature<\/a>] [NBER<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Optimal Taxation and Charitable Giving, in Tax Policy and the Economy<\/em>, vol. 31 (Moffitt, ed., NBER and University of Chicago Press 2024), pp. 123-162. [NBER<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Market Power and Income Taxation, American Economic Journal: Economic Policy<\/em>, vol. 13, pp. 329-354 (2021).\u00a0[American Economic Journal: Economic Policy<\/a>] [NBER<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n A Unified Perspective on Efficiency, Redistribution, and Public Policy, National Tax Journal<\/em>, vol. 73, pp. 429-472 (2020).\u00a0[National Tax Journal<\/a>] [NBER<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Optimal Regulation with Exemptions, International Journal of Industrial Organization<\/em>, vol. 66, pp. 1-39 (2019).\u00a0\u00a0[International Journal of Industrial Organization<\/a>] [NBER<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n A Distribution-Neutral Perspective on Tax Expenditure Limitations, in\u00a0Tax Policy and the Economy<\/em>, vol. 31 (Moffitt, ed., NBER and University of Chicago Press,\u00a0 2017), pp. 161-188.\u00a0[JSTOR<\/a>] [NBER<\/a>]\u00a0[Olin Center WP<\/a>]<\/p>\n\n\n\n Commentary on the Economic and Distributional Effects of Tax Expenditure Limits, in\u00a0The Economics of Tax Policy<\/em>\u00a0(Auerbach & Smetters, eds., 2017), pp. 145-155. [Oxford Academic<\/a>]<\/p>\n\n\n\n Myopia and the Effects of Social Security and Capital Taxation on Labor Supply,\u00a0National Tax Journal<\/em>, vol. 68, 7-32 (2015).\u00a0[National Tax Journal<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Government Policy and Labor Supply with Myopic or Targeted Savings Decisions, in\u00a0Tax Policy and the Economy<\/em>, vol. 29 (Brown, ed.; NBER and University of Chicago Press, 2015), pp. 159-193.\u00a0[JSTOR<\/a>] [NBER<\/a>]\u00a0[Olin Center WP<\/a>]<\/p>\n\n\n\n Optimal Control of Externalities in the Presence of an Income Tax,\u00a0International Economic Review<\/em>, vol. 53, 487-509 (2012).\u00a0[International Economic Review<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n An Optimal Tax System,\u00a0Fiscal Studies<\/em>, vol. 32. 415-435 (2011).\u00a0[Fiscal Studies<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Discount Rates, Social Judgments, Individuals’ Risk Preferences, and Uncertainty (with David Weisbach),\u00a0Journal of Risk and Uncertainty<\/em>, vol. 42, 125-142 (2011). [Journal of Risk and Uncertainty<\/a>]<\/p>\n\n\n\n Targeted Savings and Labor Supply,\u00a0International Tax and Public Finance,<\/em>\u00a0vol. 18, pp. 507-518 (2011)\u00a0[International Tax and Public Finance<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Utility from Accumulation,\u00a0National Tax Association Proceedings<\/em>, 102nd Annual Conference 2009, 189-194 (2011).\u00a0[National Tax Association<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Taxes, Permits, and Climate Change, in\u00a0U.S. Energy Tax Policy<\/em>\u00a0(Metcalf, ed., Cambridge University Press, 2011), 168-192.\u00a0[Cambridge University Press<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Taxing Leisure Complements,\u00a0Economic Inquiry<\/em>, vol. 48, 1065-1071 (2010).\u00a0[Economic Inquiry<\/a>] [NBER<\/a>]\u00a0[Olin Center WP<\/a>]<\/p>\n\n\n\n Concavity of Utility, Concavity of Welfare, and Redistribution of Income,\u00a0International Tax and Public Finance<\/em>, vol. 17, 25-42 (2010).\u00a0[International Tax and Public Finance<\/a>] [NBER<\/a>]\u00a0[Olin Center WP<\/a>]<\/p>\n\n\n\n The Social Evaluation of Intergenerational Policies and Its Application to Integrated Assessment Models of Climate Change (with Elisabeth Moyers & David Weisbach), B.E. Journal of Economics Analysis & Policy<\/em>, vol. 10, issue 2, art. 7, 1-32 (2010); also in Distributional Aspects of Energy and Climate Change<\/em> (Cohen, Fullerton & Topel, eds., Edward Elgar, 2013), pp. 41-74. [BE Press <\/a>]<\/p>\n\n\n\n On the Taxation of Private Transfers,\u00a0Tax Law Review<\/em>, vol. 63, 159-187 (2009).\u00a0[Tax Law Review<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Optimal Policy with Heterogeneous Preferences. 8\u00a0B.E. Journal of Economic Analysis and Policy: Advances<\/em>, Issue 1, Article 40, 1-28. (2008)\u00a0[B.E. Journal of Economic Analysis and Policy: Advances<\/a>] [NBER<\/a>]\u00a0[Olin Center WP<\/a>]<\/p>\n\n\n\n Capital Levies and Transition to a Consumption Tax, in Institutional Foundations of Public Finance: Economic and Legal Perspectives <\/em>(Auerbach & Shapiro, eds., Harvard University Press, 2008). [NBER<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Optimal Taxation, in\u00a0The New Palgrave Dictionary of Economics<\/em>, 2nd Edition (Durlauf & Blume, eds., Macmillan, 2008).\u00a0[The New Palgrave Dictionary of Economics<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Income Taxation and Optimal Government Policy, in\u00a0The New Palgrave Dictionary of Economics<\/em>, 2nd Edition (Durlauf & Blume, eds., Macmillan, 2008).\u00a0[The New Palgrave Dictionary of Economics<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Taxation, in\u00a0Handbook of Law and Economics<\/em>. (Polinsky & Shavell, eds., Elsevier, 2007), vol. 1, pp. 647-755\u00a0[Handbook of Law and Economics<\/a>] [NBER<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Primary Goods, Capabilities, or …Well-Being?\u00a0Philosophical Review<\/em>, vol. 116, 603-632 (2007).\u00a0[The Philosophical Review<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Optimal Income Transfers,\u00a0International Tax and Public Finance<\/em>, vol. 14, 295-325 (2007).\u00a0[International Tax and Public Finance<\/a>] [NBER WP<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Taxation and Redistribution: Some Clarifications,\u00a0Tax Law Review<\/em>, vol. 60, 57-81 (2007).\u00a0[Tax Law Review]<\/a> [Olin Center WP<\/a>]<\/p>\n\n\n\n Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency,\u00a0University of Chicago Law Review<\/em>, vol. 74, 79-118 (2007).\u00a0[University of Chicago Law Review<\/a>] [NBER WP<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n On the Undesirability of Commodity Taxation Even When Income Taxation Is Not Optimal,\u00a0Journal of Public Economics<\/em>, vol. 90, 1235-1250 (2006).\u00a0[Journal of Public Economics<\/a>] [NBER WP<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Public Goods and the Distribution of Income,\u00a0European Economic Review<\/em>, vol. 50, 1627-1660 (2006).\u00a0[European Economic Review<\/a>] [NBER WP<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Why Measure Inequality?,\u00a0Journal of Economic Inequality<\/em>, vol. 3, 65-79 (2005).\u00a0[Journal of Economic Inequality<\/a>] [NBER WP<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Evaluating Public Goods and Regulations: Response,\u00a0Journal of Economic Perspectives<\/em>, vol. 19, no. 4, 233-234. (2005). [Journal of Economic Perspectives<\/a>]<\/p>\n\n\n\n Families, Tax Treatment of, in Encyclopedia of Taxation and Tax Policy<\/em>, 2nd Edition. Urban Institute Press. (2005)<\/p>\n\n\n\n On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy,\u00a0Journal of Economic Perspectives<\/em>, vol. 18, no. 4, 159-175 (2004).\u00a0[Journal of Economic Perspectives<\/a>] [NBER WP<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Transition Policy: A Conceptual Framework,\u00a0Journal of Contemporary Legal Issues<\/em>, vol. 13, 161-209 (2003). [Journal of Contemporary Legal Issues<\/a>] [NBER WP<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n On the Superiority of Corrective Taxes to Quantity Regulation (with Steven Shavell),\u00a0American Law and Economics Review<\/em>, vol. 4, 1-17 (2002).\u00a0[JSTOR<\/a>] [NBER WP<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Horizontal Equity: New Measures, Unclear Principles (Commentary), in Inequality and Tax Policy<\/em>. (Hassett & Hubbard, eds., American Enterprise Institute, 2001), pp. 75-97. [NBER<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n A Framework for Assessing Estate and Gift Taxation, in Rethinking Estate and Gift Taxation<\/em>. (Gale, Hines & Slemrod, eds.; Brookings Institution, 2001), pp. 164-215. [NBER<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income (with Steven Shavell),\u00a0Journal of Legal Studies<\/em>, vol. 29, 821-35 (2000).\u00a0[JSTOR<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Families, Tax Treatment of, in Encyclopedia of Taxation and Tax Policy<\/em>, pp. 120-22 (Urban Institute Press, 1999).<\/p>\n\n\n\n Accuracy, Complexity, and the Income Tax,\u00a0Journal of Law, Economics, and Organization<\/em>, vol. vol. 14, 61-83 (1998).\u00a0[The Journal of Law, Economics, and Organization<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation,\u00a0National Tax Journal<\/em>, vol. 51, 117-25 (1998).\u00a0[National Tax Journal<\/a>] [Olin Center WP<\/a>]<\/p>\n\n\n\n Tax Policy and Gifts,\u00a0American Economic Association Papers and Proceedings<\/em>, vol. 88, 283-88 (1998)\u00a0[American Economic Review<\/a>] [NBER WP – Transfer Motives and Tax Policy\u00a0<\/a>] [Olin Center WP – Transfer Motives and Tax Policy<\/a>]<\/p>\n\n\n\n Tax and Non-Tax Distortions,\u00a0Journal of Public Economics<\/em>, vol. 68, 303-06 (1998). [Journal of Public Economics<\/a>]<\/p>\n\n\n\n Regional Cost-of-Living Adjustments in Tax-Transfer Schemes,\u00a0Tax Law Review<\/em>, vol. 51, 175-198 (1996).\u00a0[Tax Law Review<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n The Optimal Supply of Public Goods and the Distortionary Cost of Taxation,\u00a0National Tax Journal<\/em>, vol. 49, 513-533 (1996). [National Tax Journal<\/a>]<\/p>\n\n\n\n On the Divergence Between “Ideal” and Conventional Income Tax Treatment of Human Capital,\u00a0American Economic Association Papers and Proceedings<\/em>, vol. 86, 347-352 (1996). [American Economic Review<\/a>]<\/p>\n\n\n\n Fiscal Federalism and the Deductibility of State and Local Taxes in a Federal Income Tax,\u00a0Virginia Law Review<\/em>, vol. 82, 413-492 (1996). [Virginia Law Review<\/a>]<\/p>\n\n\n\n Optimal Distribution and the Family,\u00a0Scandinavian Journal of Economics<\/em>, vol. 98, 75-92 (1996).\u00a0[Scandinavian Journal of Economics<\/a>] [NBER WP – Optimal Distribution and Taxation of the Family\u00a0<\/a>]<\/p>\n\n\n\n How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax,\u00a0National Tax Journal<\/em>, vol. 48, 135-150 (1996). Reprinted in\u00a0Tax Policy in the Real World<\/em>\u00a0(Slemrod, ed.; Cambridge University Press, 1999).\u00a0[National Tax Journal<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism,\u00a0National Tax Journal<\/em>, vol. 48, 497-514 (1995).\u00a0[National Tax Journal<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n The Income Tax versus the Consumption Tax and the Tax Treatment of Human Capital,\u00a0Tax Law Review<\/em>, vol. 51, 35-46 (1995). [Tax Law Review<\/a>]<\/p>\n\n\n\n A Note on Subsidizing Gifts,\u00a0Journal of Public Economics<\/em>, vol. 58, 469-477 (1995).\u00a0[Journal of Public Economics<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n Recovery of Pre-Enactment Basis under a Consumption Tax: The USA Tax System,\u00a0Tax Notes<\/em>, vol. 68, 1109-1118 (1995). [Olin Center WP<\/a>]<\/p>\n\n\n\n The Standard Deduction and Floors in the Income Tax,\u00a0Tax Law Review<\/em>, vol. 50, 1-31 (1994). [Tax Law Review<\/a>]<\/p>\n\n\n\n A Note on Taxation as Social Insurance for Uncertain Labor Income, Public Finance<\/em>, vol. 49, 244-256 (1994). [NBER WP<\/a>]<\/p>\n\n\n\n Taxation and Risk Taking: A General Equilibrium Perspective,\u00a0National Tax Journal<\/em>, vol. 47, 789-798 (1994).\u00a0[National Tax Journal<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n Human Capital under An Ideal Income Tax,\u00a0Virginia Law Review<\/em>, vol. 80, 1477-1514 (1994).\u00a0[Virginia Law Review<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income (with Steven Shavell),\u00a0Journal of Legal Studies<\/em>, vol. 23, 667-681 (1994).\u00a0[Journal of Legal Studies<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n An Ex Ante Perspective on Deregulation, Viewed Ex Post,\u00a0Resource and Energy Economics<\/em>, vol. 15, 153-173 (1993). [Resource and Energy Economics<\/a>]<\/p>\n\n\n\n Government Relief for Risk Associated with Government Action,\u00a0Scandinavian Journal of Economics<\/em>, vol. 94, 525-541(1992).\u00a0[Scandinavian Journal of Economics<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n A Note on Horizontal Equity,\u00a0Florida Tax Review<\/em>, vol. 1, 191-196 (1992). [Florida Tax Review<\/a>]<\/p>\n\n\n\n Income Tax Deductions for Losses as Insurance,\u00a0American Economic Review<\/em>, vol. 82, 1013-1017 (1992). [American Economic Review<\/a>]<\/p>\n\n\n\n The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of Medical Insurance Premiums,\u00a0California Law Review<\/em>, vol. 79, 1485-1510 (1991).\u00a0[California Law Review<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n Incentives and Government Relief for Risk,\u00a0Journal of Risk and Uncertainty<\/em>, vol. 4, 167-175 (1991).\u00a0[Journal of Risk and Uncertainty<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n Optimal Taxation with Costly Enforcement and Evasion,\u00a0Journal of Public Economics<\/em>, vol. 43, 221-236 (1990).\u00a0[Journal of Public Economics<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n Horizontal Equity: Measures in Search of a Principle,\u00a0National Tax Journal<\/em>, vol. 42, 139-154 (1989).\u00a0[National Tax Journal<\/a>] [NBER WP<\/a>]<\/p>\n\n\n\n Savings Incentives in a Hybrid Income Tax: Comment, in Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax<\/em>. (Aaron et al., eds.; Brookings Institution, 1988), pp. 300-08.<\/p>\n\n\n\n Optimal Transition Policy: Replacing Horizontal Equity with an Ex Ante Incentives Perspective, Dissertation accepted by Harvard University Department of Economics (1987).<\/p>\n\n\n\n Professor Strnad’s Rejoinder: Simply Semantics (with Alvin Warren),\u00a0Stanford Law Review<\/em>, vol. 39, 419-425 (1987). [Stanford Law Review<\/a>]<\/p>\n\n\n\n An Economic Analysis of Legal Transitions,\u00a0Harvard Law Review<\/em>, vol. 99, 509-617 (1986). [Harvard Law Review<\/a>]<\/p>\n\n\n\n An Income Tax by Any Other Name — A Reply to Professor Strnad (with Alvin Warren),\u00a0Stanford Law Review<\/em>, vol. 38, 399-421 (1986). [Stanford Law Review<\/a>]<\/p>\n","protected":false},"excerpt":{"rendered":" Books The Theory of Taxation and Public Economics (Princeton University Press, 2008; paperback, 2011) [Amazon (purchase)] Journal Articles, Book Chapters, and Encyclopedia Entries Optimal Income Taxation, Journal of Economic Literature, vol. 62, pp. 637-738 (2024).\u00a0[Journal of Economic Literature] [NBER] [Olin Center WP] Optimal Taxation and Charitable Giving, in Tax Policy and the Economy, vol. 31 (Moffitt, ed., …<\/p>\nJournal Articles, Book Chapters, and Encyclopedia Entries<\/h2>\n\n\n\n