Summary
Louis Kaplow is Finn M.W. Caspersen and Household International Professor of Law and Economics at Harvard Law School, Associate Director of the John M. Olin Center for Law, Economics, and Business, a Research Associate at the National Bureau of Economic Research, and a Fellow of the American Academy of Arts and Sciences. He has a Ph.D. in economics and a J.D. from Harvard University. He has published widely in the fields of taxation and public economics, law and economics, antitrust, and welfare economics and moral philosophy. He serves on editorial boards of numerous journals and has been an economic and legal consultant to various government entities and private parties.
| Current Institution | Harvard University |
| Department | Law |
| Disciplines | |
| Address | Hauser 322 Cambridge Massachusetts United States Phone: (617) 495-4101 |
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Publication Summary
Books
- Jackson, Howell, Louis Kaplow, Steven M. Shavell, W. Kip Viscusi & David Cope. Analytical Methods for Lawyers (Foundation Press 2nd ed. 2011).
- (1st edition, Foundation Press, 2003)
- Kaplow, Louis. The Theory of Taxation and Public Economics (Princeton University Press 2008).
- Jackson, Howell, Louis Kaplow, Steven Shavel, Kip Viscusi, David Cope & Heather Mahar. Preliminary Teachers Manual for Analytical Methods for Lawyers (Foundation Press 2004).
- Areeda, Phillip, Aaron Edlin & Louis Kaplow. Antitrust Analysis: Problems, Texts, Cases (Aspen Publishers 6th ed. 2004).
- Kaplow, Louis & Steven M. Shavell. Contracting (Foundation Press 2004).
- (Reprinted from Analytical Methods for Lawyers (Foundation Press, 2003))
- Kaplow, Louis & Steven M. Shavell. Decision Analysis, Game Theory, and Information (Foundation Press 2004).
- (Reprinted from Analytical Methods for Lawyers (Foundation Press, 2003))
- Kaplow, Louis & Steven M. Shavell. Microeconomics (Foundation Press 2004).
- (Reprinted from Analytical Methods for Lawyers (Foundation Press, 2003))
- Kaplow, Louis & Steven M. Shavell. Fairness versus Welfare (Harvard University Press 2002).
- Kaplow, Louis & Phillip Areeda. Antitrust Analysis: 2000 Supplement (Little, Brown & Co. 2000).
- Kaplow, Louis & Phillip Areeda. Antitrust Analysis: Problems, Text, Cases (Aspen Publishers 5th ed. 1997).
- Kaplow, Louis & Philip Areeda. Antitrust Analysis: 1994 Supplement (Little Brown & Co. 1994 ed. 1994).
- Kaplow, Louis & Phillip Areeda. Antitrust Analysis: 1992 Supplement (Little, Brown & Co. 1992).
- Kaplow, Louis & Phillip Areeda. Antitrust Analysis: 1991 Supplement (Little, Brown & Co. 1991).
- Kaplow, Louis & Phillip Areeda. Antitrust Analysis: Problems, Text, Cases (Little, Brown 4th ed. 1988).
Shorter Works in Collection
- Kaplow, Louis. "Income Taxation and Optimal Policies" in The New Palgrave Dictionary of Economics (Steven Durlauf & Lawrence Blume eds., Macmillan, 2008).
- Kaplow, Louis. "Optimal Taxation" in The New Palgrave Dictionary of Economics (Macmillan, 2008).
- Kaplow, Louis. "Taxation" in Handbook of Law and Economics, vol. 1 647 (A. Mitchell Polinsky & Steven Shavell eds., Elsevier, 2008).
- Kaplow, Louis. "Pareto Principle and Competing Principles" in The New Palgrave Dictionary of Economics (Steven Durlauf & Lawrence Blume eds., Macmillan, 2008).
- Kaplow, Louis. "Capital Levies and Transition to a Consumption Tax" in Institutional Foundations of Public Finance: Economic and Legal Perspectives 112 (Alan Auerbach & Daniel Shaviro eds., Harvard University Press, 2008).
- Kaplow, Louis & Carl Shapiro. "Antitrust" in Handbook of Law and Economics, vol. 1 1073 (A. Mitchell Polinsky & Steven Shavell eds., Elsevier, 2008).
- Kaplow, Louis. "Families, Tax Treatment of" in Encyclopedia of Taxation and Tax Policy (Joseph J. Cordes, Robert D. Ebel & Jane G. Gravelle eds., Urban Institute Press, 2005).
- Kaplow, Louis & Steven M. Shavell. "Economic Analysis of Law" in Handbook of Public Economics 1661 (Alan J. Auerbach & Martin Feldstein eds., Elsevier, 2002).
- Kaplow, Louis. "Horizontal Equity: New Measures, Unclear Principles (Commentary)" in Inequality and Tax Policy 75 (Hassett & Hubbard eds., American Enterprise Institute, 2001).
- Kaplow, Louis. "A Framework for Assessing Estate and Gift Taxation" in Rethinking Estate and Gift Taxation 164 (Gale, Hines & Slemrod eds., Brookings Institution, 2001).
- Kaplow, Louis. "General Characteristics of Rules" in Encyclopedia of Law and Economics 502 (Bouckaert & DeGeest eds., Edward Elgar, 2000).
- Kaplow, Louis. "Families, Tax Treatment of" in Encyclopedia of Taxation and Tax Policy 120 (Urban Institute Press, 1999).
- Kaplow, Louis. "Accuracy in Adjudication" in The New Palgrave Dictionary of Economics and the Law 1 (Newman ed., Macmillan, 1998).
- Kaplow, Louis. "Comment on Antitrust Issues in the Licensing of Intellectual Property" in Brookings Papers on Economic Activity: Microeconomics 337 (Brookings Institute, 1997).
- Kaplow, Louis. "On the Divergence Between 'Ideal' and Conventional Income Tax Treatment of Human Capital" in American Economic Association Papers and Proceedings 347 (American Economic Association, 1996).
- Kaplow, Louis. "Saving Incentives in a Hybrid Income Tax: Comment" in Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax 300 (Henry J. Aaron, Harvey Galper & Joseph Pechman eds., Brookings Institution Press, 1988).
Articles in a Periodical
- Kaplow, Louis. "Taxing Leisure Complements," Economic Inquiry, 2009 (forthcoming).
- Kaplow, Louis. "On the Taxation of Private Transfers," Tax Law Review, 2009 (forthcoming).
- Kaplow, Louis. "Concavity of Utility, Concavity of Welfare, and Redistribution of Income," International Tax and Public Finance, 2009 (forthcoming).
- Kaplow, Louis. "Optimal Policy with Heterogeneous Preferences," 8 B.E. Journal of Economic Analysis and Policy: Advances 1 (2008).
- Kaplow, Louis. "Primary Goods, Capabilities, or ... Well-Being?" 116 Philosophical Review 603 (2007).
- Kaplow, Louis. "Optimal Income Transfers," 14 International Tax and Public Finance 295 (2007).
- Kaplow, Louis & Steven M. Shavell. "Moral Rules, the Moral Sentiments, and Behavior: Toward a Theory of an Optimal Moral System," 115 Journal of Political Economy 494 (2007).
- Kaplow, Louis. "Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency," 74 University of Chicago Law Review 79 (2007).
- Kaplow, Louis. "Choosing Expensive Tastes," 36 Canadian Journal of Philosophy 415 (2007).
- Kaplow, Louis. "Taxation and Redistribution: Some Clarifications," 60 Tax Law Review 57 (2007).
- Kaplow, Louis. "Public Goods and the Distribution of Income," 50 European Economic Review 1627 (2006).
- Kaplow, Louis. "On the Undesirability of Commodity Taxation Even When Income Taxation Is Not Optimal," 90 Journal of Public Economics 1235 (2006).
- Kaplow, Louis. "The Value of a Statistical Life and the Coefficient of Relative Risk Aversion," 31 Journal of Risk and Uncertainty 23 (2005).
- Kaplow, Louis. "Why Measure Inequality?" 3 Journal of Economic Inequality 65 (2005).
- (also published in John M. Olin Center for Law, Economics, and Business, Harvard Law School, Discussion Paper No. 342, 2002, and National Bureau of Economic Research, NBER Working Paper No. 9342, 2002)
- Kaplow, Louis. "Evaluating Public Goods and Regulations: Response," 19 Journal of Economics Perspectives 233 (2005).
- Kaplow, Louis & Steven M. Shavell. "Any Non-Welfarist Method of Policy Assessment Violates the Pareto Principle: Reply," 112 Journal of Political Economy 249 (2004).
- Kaplow, Louis & Steven M. Shavell. "Reply to Ripstein: Notes on Welfarist versus Deontological Principles," 20 Economics and Philosophy 209 (2004).
- Kaplow, Louis. "On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy," 18 Journal of Economic Perspectives 4 (2004).
- Kaplow, Louis & Steven M. Shavell. "Notes on Welfarist versus Deontological Principles (Reply)," 20 Economics and Philosophy 209 (2004).
- Kaplow, Louis. "Transition Policy: A Conceptual Framework," 13 Journal of Contemporary Legal Issues 161 (2003).
- Kaplow, Louis & Steven M. Shavell. "Fairness versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice," 32 Journal of Legal Studies 331 (2003).
- Kaplow, Louis & Steven M. Shavell. "On the Superiority of Corrective Taxes to Quantity Regulation," 4 American Law and Economics Review 1 (2002).
- Kaplow, Louis & Steven M. Shavell. "Any Non-Welfarist Method of Policy Assessment Violates the Pareto Principle," 109 Journal of Political Economy 281 (2001).
- Kaplow, Louis & Steven M. Shavell. "Fairness versus Welfare," 114 Harvard Law Review 961 (2001).
- Kaplow, Louis & Steven M. Shavell. "Notions of Fairness versus the Pareto Principle: On the Role of Logical Consistency," 110 Yale Law Journal 237 (2000).
- Kaplow, Louis & Steven M. Shavell. "Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income," 29 Journal of Legal Studies 821 (2000).
- Kaplow, Louis & Steven M. Shavell. "The Conflict Between Notions of Fairness and the Pareto Principle," 1 American Law & Economics Review 63 (1999).
- Kaplow, Louis. "Accuracy, Complexity, and the Income Tax," 14 Journal of Law, Economics, and Organization 61 (1998).
- Kaplow, Louis. "A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation," 51 National Tax Journal 117 (1998).
- Kaplow, Louis. "Tax Policy and Gifts," 88 American Economic Association Papers and Proceedings 283 (1998).
- Kaplow, Louis. "Tax and Non-Tax Distortions," 68 Journal of Public Economics 303 (1998).
- Kaplow Louis. "Optimal Distribution and the Family," 98 Scandinavian Journal of Economics 75 (1996).
- Kaplow, Louis. "Fiscal Federalism and the Deductibility of State and Local Taxes in a Federal Income Tax," 82 Virginia Law Review 413 (1996).
- Kaplow, Louis & Steven M. Shavell. "Accuracy in the Assessment of Damages," 39 Journal of Law and Economics 191 (1996).
- Kaplow, Louis & Steven M. Shavell. "Property Rules versus Liability Rules: An Economic Analysis," 109 Harvard Law Review 713 (1996).
- Kaplow, Louis. "Regional Cost-of-Living Adjustments in Tax-Transfer Schemes," 51 Tax Law Review 513 (1996).
- Kaplow, Louis. "The Optimal Supply of Public Goods and the Distortionary Cost of Taxation," 49 National Tax Journal 513 (1996).
- Kaplow, Louis. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax," 49 National Tax Journal 135 (1996).
- (Reprinted in Slemrod, ed., Tax Policy in the Real World, Cambridge University Press, 1999)
- Bebchuk, Lucian A., Louis Kaplow & Jesse M. Fried. "Concentration in the Israeli Economy and Bank Investment in Nonfinancial Companies," 42 Economic Quaterly 643 (1996).
- (in Hebrew)
- Kaplow, Louis. "A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism," 48 National Tax Journal 497 (1995).
- Kaplow, Louis & Steven M. Shavell. "Do Liability Rules Facilitate Bargaining? A Reply to Ayres and Talley," 105 Yale Law Review 221 (1995).
- Kaplow, Louis. "A Note on Subsidizing Gifts," 58 Journal of Public Economics 469 (1995).
- Kaplow, Louis. "A Model of the Optimal Complexity of Legal Rules," 11 Journal of Law, Economics, and Organization 150 (1995).
- Kaplow, Louis. "The Income Tax Versus the Consumption Tax and Tax Treatment of Human Capital," 51 Tax Law Review 35 (1995).
- Kaplow, Louis. "Recovery of Pre-Enactment Basis Under a Consumption Tax: The USA Tax System," 68 Tax Notes 1109 (1995).
- Kaplow, Louis & Steven M. Shavell. "Optimal Law Enforcement with Self-Reporting of Behavior," 102 Journal of Political Economy 583 (1994).
- Kaplow, Louis & Steven M. Shavell. "Why the Legal System is Less Efficient Than the Income Tax in Redistributing Income," 23 Journal of Legal Studies 667 (1994).
- Kaplow, Louis & Steven M. Shavell. "Accuracy in the Determination of Liability," 37 Journal of Law and Economics 1 (1994).
- Kaplow, Louis. "The Standard Deduction and Floors in the Income Tax," 50 Tax Law Review 1 (1994).
- Kaplow, Louis. "A Note on Taxation as Social Insurance for Uncertain Labor Income," 49 Public Finance 244 (1994).
- Kaplow, Louis. "Optimal Insurance Contracts When Establishing the Amount of Loss is Costly," 19 Geneva Papers on Risk and Insurance Theory 139 (1994).
- Kaplow, Louis. "Taxation and Risk Taking: A General Equilibrium Perspective," 47 National Tax Journal 789 (1994).
- Kaplow, Louis. "Human Capital Under An Ideal Income Tax," 80 Virginia Law Review 1477 (1994).
- Kaplow, Louis. "The Value of Accuracy in Adjudication: An Economic Analysis," 23 Journal of Legal Studies 307 (1994).
- Bebchuk, Lucian A. & Louis Kaplow. "Optimal Sanctions and Differences in Individuals' Likelihood of Avoiding Detection," 13 International Review of Law and Economics 217 (1993).
- Kaplow, Louis. "Shifting Plaintiffs' Fees Versus Increasing Damage Awards," 15 RAND Journal of Economics 153 (1993).
- Kaplow, Louis. "An Ex Ante Perspective on Deregulation, Viewed Ex Post," 15 Resource and Energy Economics 153 (1993).
- Kaplow, Louis. "Government Relief for Risk Associated with Government Action," 94 Scandinavian Journal of Economics 525 (1992).
- Kaplow, Louis. "Rules Versus Standards," 42 Duke Law Journal 557 (1992).
- Bebchuk, Lucian A. & Louis Kaplow. "Optimal Sanctions When Individuals are Imperfectly Informed about the Probability of Apprehension," 21 Journal of Legal Studies 365 (1992).
- Kaplow, Louis & Steven M. Shavell. "Private versus Socially Optimal Provision of Ex Ante Legal Advice," 8 Journal of Law, Economics and Organization 306 (1992).
- Kaplow, Louis. "A Note on Horizontal Equity," 1 Florida Tax Review 191 (1992).
- Kaplow, Louis. "Income Tax Deductions for Losses as Insurance," 82 American Economic Review 1013 (1992).
- Kaplow, Louis. "The Optimal Probability and Magnitude of Fines for Acts That Definitely Are Undesirable," 8 International Review of Law and Economics 306 (1992).
- Kaplow, Louis. "The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of Medical Insurance Premiums," 79 California Law Review 1485 (1991).
- Kaplow, Louis. "Incentives and Government Relief for Risk," 4 Journal of Risk and Uncertainty 167 (1991).
- Kaplow, Louis & Steven M. Shavell. "Legal Advice about Acts Already Committed," 10 International Review of Law and Economics 149 (1990).
- Kaplow, Louis. "Optimal Taxation with Costly Enforcement and Evasion," 43 Journal of Public Economics 221 (1990).
- Kaplow, Louis. "A Note on the Optimal Use of Nonmonetary Sanctions," 42 Journal of Public Econimics 245 (1990).
- Kaplow, Louis. "Optimal Deterrence, Uniformed Individuals, and Acquiring Information About Whether Acts Are Subject to Sanctions," 6 Journal of Law, Economics, and Organization 93 (1990).
- Kaplow, Louis & Steven M. Shavell. "Legal Advice About Information to Present in Litigation: Its Effects and Social Desirability," 102 Harvard Law Review 565 (1989).
- Kaplow, Louis. "Antitrust, Law & Economics, and the Courts," 50 Law and Contemporary Problems 181 (1987).
- Warren, Alvin C. & Louis Kaplow. "Professor Strnad's Rejoinder: Simply Semantics," 39 Stanford Law Review 419 (1987).
- Kaplow, Louis. "An Economic Analysis of Legal Transitions," 99 Harvard Law Review 509 (1986).
- Warren, Alvin C. & Louis Kaplow. "An Income Tax By Any Other Name," 38 Stanford Law Review 399 (1986).
- Kaplow, Louis. "Extension of Monopoly Power Through Leverage," 85 Columbia Law Review 515 (1985).
- Kaplow, Louis. "The Patent-Antitrust Intersection: A Reappraisal," 97 Harvard Law Review 1813 (1984).
- Kaplow, Louis. "The Accuracy of Traditional Market Power Analysis and A Direct Adjustment Alternative," 95 Harvard Law Review 1817 (1982).
- Kaplow, Louis. "Rethinking Counterplans: A Reconciliation with Debate Theory," 17 Journal of the American Forensic Association 215 (1981).
Working or Discussion Papers
- Kaplow, Louis & Steven M. Shavell. "Human Nature and the Consequentialist Best Moral System," John M. Olin Center for Law, Economics, and Business, Harvard Law School, Discussion Paper No. 349 (2002).
- Kaplow, Louis & Steven M. Shavell. "Principles of Fairness versus Human Welfare: On the Evaluation of Legal Policy," John M. Olin Center for Law, Economics and Business, Harvard Law School, Discussion Paper Series, No. 277 (2000).
- Kaplow, Louis. "Horizontal Equity: New Measures, Unclear Principles," National Bureau of Economic Research, Working Paper, No. 7649 (2000).
Unpublished Manuscripts
- Kaplow, Louis. Optimal Transition Policy: Replacing Horizontal Equity with an Ex Ante Incentives Perspective (1987)
- (Dissertation accepted by Harvard University Department of Economics).
Works in Progress
- Kaplow, Louis. On the Meaning of Horizontal Agreements in Antitrust (2008).
- Kaplow, Louis. Income Distribution and the Tax System (2003).
- Kaplow, Louis. Social Welfare and Distributive Justice (2003).
- Kaplow, Louis. Primary Goods, Capabilities, and Welfare (2002).
- Kaplow, Louis. Argument From the One-Person Case, article (2002).
- Kaplow, Louis. Income Distribution and the Tax System, book (2002).
Books
Other Publications

