Louis Kaplow
Names
| first: |
Louis |
| last: |
Kaplow |
Identifer
Contact
| phone: |
(617) 495-4101 |
| postal address: |
Hauser 322 Harvard Law School 1575 Massachusetts Avenue Cambridge, MA 02138 USA |
Affiliations
-
National Bureau of Economic Research (NBER)
Research profile
author of:
- Income Tax Deductions for Losses as Insurance
American Economic Review, American Economic Association (1992)
by Kaplow, Louis
(ReDIF-article, aea:aecrev:v:82:y:1992:i:4:p:1013-17) - On the Divergence between "Ideal" and Conventional Income-Tax Treatment of Human Capital
American Economic Review, American Economic Association (1996)
by Kaplow, Louis
(ReDIF-article, aea:aecrev:v:86:y:1996:i:2:p:347-52) - Tax Policy and Gifts
American Economic Review, American Economic Association (1998)
by Kaplow, Louis
(ReDIF-article, aea:aecrev:v:88:y:1998:i:2:p:283-88) - On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy
Journal of Economic Perspectives, American Economic Association (2004)
by Louis Kaplow
(ReDIF-article, aea:jecper:v:18:y:2004:i:4:p:159-175) - On the (Ir)relevance of Distribution and Labor Supply Distortion to Government Policy: Response
Journal of Economic Perspectives, American Economic Association (2005)
by Louis Kaplow
(ReDIF-article, aea:jecper:v:19:y:2005:i:4:p:233-234) - Public goods and the distribution of income
European Economic Review, Elsevier (2006)
by Kaplow, Louis
(ReDIF-article, eee:eecrev:v:50:y:2006:i:7:p:1627-1660) - Legal advice about acts already committed
International Review of Law and Economics, Elsevier (1990)
by Kaplow, Louis & Shavell, Steven
(ReDIF-article, eee:irlaec:v:10:y:1990:i:2:p:149-159) - The optimal probability and magnitude of fines for acts that definitely are undesirable
International Review of Law and Economics, Elsevier (1992)
by Kaplow, Louis
(ReDIF-article, eee:irlaec:v:12:y:1992:i:1:p:3-11) - Optimal sanctions and differences in individuals' likelihood of avoiding detection
International Review of Law and Economics, Elsevier (1993)
by Bebchuk, Lucian Arye & Kaplow, Louis
(ReDIF-article, eee:irlaec:v:13:y:1993:i:2:p:217-224) - Taxation
Handbook of Law and Economics, Elsevier (2007)
by Kaplow, Louis
(ReDIF-chapter, eee:lawchp:1-10) - Antitrust
Handbook of Law and Economics, Elsevier (2007)
by Kaplow, Louis & Shapiro, Carl
(ReDIF-chapter, eee:lawchp:2-15) - Economic analysis of law
Handbook of Public Economics, Elsevier (2002)
by Kaplow, Louis & Shavell, Steven
(ReDIF-chapter, eee:pubchp:3-25) - A note on the optimal use of nonmonetary sanctions
Journal of Public Economics, Elsevier (1990)
by Kaplow, Louis
(ReDIF-article, eee:pubeco:v:42:y:1990:i:2:p:245-247) - Optimal taxation with costly enforcement and evasion
Journal of Public Economics, Elsevier (1990)
by Kaplow, Louis
(ReDIF-article, eee:pubeco:v:43:y:1990:i:2:p:221-236) - A note on subsidizing gifts
Journal of Public Economics, Elsevier (1995)
by Kaplow, Louis
(ReDIF-article, eee:pubeco:v:58:y:1995:i:3:p:469-477) - Tax and non-tax distortions
Journal of Public Economics, Elsevier (1998)
by Kaplow, Louis
(ReDIF-article, eee:pubeco:v:68:y:1998:i:2:p:303-306) - On the undesirability of commodity taxation even when income taxation is not optimal
Journal of Public Economics, Elsevier (2006)
by Kaplow, Louis
(ReDIF-article, eee:pubeco:v:90:y:2006:i:6-7:p:1235-1250) - An ex ante perspective on deregulation, viewed ex post
Resource and Energy Economics, Elsevier (1993)
by Kaplow, Louis
(ReDIF-article, eee:resene:v:15:y:1993:i:2:p:153-173) - Optimal income transfers
International Tax and Public Finance, Springer;International Institute of Public Finance (2007)
by Louis Kaplow
(ReDIF-article, kap:itaxpf:v:14:y:2007:i:3:p:295-325) - Why measure inequality?
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality (2005)
by Louis Kaplow
(ReDIF-article, kap:jecinq:v:3:y:2005:i:1:p:65-79) - The Value of a Statistical Life and the Coefficient of Relative Risk Aversion
Journal of Risk and Uncertainty, Springer (2005)
by Louis Kaplow
(ReDIF-article, kap:jrisku:v:31:y:2005:i:1:p:23-34) - Incentives and Government Relief for Risk
Journal of Risk and Uncertainty, Springer (1991)
by Kaplow, Louis
(ReDIF-article, kap:jrisku:v:4:y:1991:i:2:p:167-75) - Government Policy and Labor Supply with Myopic or Targeted Savings Decisions
NBER Chapters, National Bureau of Economic Research, Inc (2014)
by Louis Kaplow
(ReDIF-chapter, nbr:nberch:13464) - A Distribution-Neutral Perspective on Tax Expenditure Limitations
NBER Chapters, National Bureau of Economic Research, Inc (2016)
by Louis Kaplow
(ReDIF-chapter, nbr:nberch:13869) - Optimal Income Taxation and Charitable Giving
NBER Chapters, National Bureau of Economic Research, Inc (2023)
by Louis Kaplow
(ReDIF-chapter, nbr:nberch:14904) - Concavity of Utility, Concavity of Welfare, and Redistribution of Income
NBER Working Papers, National Bureau of Economic Research, Inc (2003)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:10005) - On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
NBER Working Papers, National Bureau of Economic Research, Inc (2004)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:10407) - On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy
NBER Working Papers, National Bureau of Economic Research, Inc (2004)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:10490) - Taxation
NBER Working Papers, National Bureau of Economic Research, Inc (2006)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:12061) - Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency
NBER Working Papers, National Bureau of Economic Research, Inc (2006)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:12239) - Capital Levies and Transition to a Consumption Tax
NBER Working Papers, National Bureau of Economic Research, Inc (2006)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:12259) - Optimal Income Transfers
NBER Working Papers, National Bureau of Economic Research, Inc (2006)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:12284) - Optimal Control of Externalities in the Presence of Income Taxation
NBER Working Papers, National Bureau of Economic Research, Inc (2006)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:12339) - Myopia and the Effects of Social Security and Capital Taxation on Labor Supply
NBER Working Papers, National Bureau of Economic Research, Inc (2006)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:12452) - Antitrust
NBER Working Papers, National Bureau of Economic Research, Inc (2007)
by Louis Kaplow & Carl Shapiro
(ReDIF-paper, nbr:nberwo:12867) - Optimal Policy with Heterogeneous Preferences
NBER Working Papers, National Bureau of Economic Research, Inc (2008)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:14170) - Taxing Leisure Complements
NBER Working Papers, National Bureau of Economic Research, Inc (2008)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:14397) - Utility from Accumulation
NBER Working Papers, National Bureau of Economic Research, Inc (2009)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:15595) - Targeted Savings and Labor Supply
NBER Working Papers, National Bureau of Economic Research, Inc (2010)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:15656) - On the Taxation of Private Transfers
NBER Working Papers, National Bureau of Economic Research, Inc (2010)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:15818) - Taxes, Permits, and Climate Change
NBER Working Papers, National Bureau of Economic Research, Inc (2010)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:16268) - Horizontal Equity: Measures in Search of a Principle
NBER Working Papers, National Bureau of Economic Research, Inc (1985)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:1679) - An Optimal Tax System
NBER Working Papers, National Bureau of Economic Research, Inc (2011)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:17214) - On the Optimal Burden of Proof
NBER Working Papers, National Bureau of Economic Research, Inc (2012)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:17765) - Government Policy and Labor Supply with Myopic or Targeted Savings Decisions
NBER Working Papers, National Bureau of Economic Research, Inc (2015)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:21109) - Market Definition, Market Power
NBER Working Papers, National Bureau of Economic Research, Inc (2015)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:21167) - A Distribution-Neutral Perspective On Tax Expenditure Limitations
NBER Working Papers, National Bureau of Economic Research, Inc (2016)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:22733) - Optimal Multistage Adjudication
NBER Working Papers, National Bureau of Economic Research, Inc (2017)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:23364) - Optimal Regulation with Exemptions
NBER Working Papers, National Bureau of Economic Research, Inc (2017)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:23887) - Market Power and Income Taxation
NBER Working Papers, National Bureau of Economic Research, Inc (2019)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:25578) - A Unified Perspective on Efficiency, Redistribution, and Public Policy
NBER Working Papers, National Bureau of Economic Research, Inc (2020)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:26683) - On the Representativeness of Voter Turnout
NBER Working Papers, National Bureau of Economic Research, Inc (2020)
by Louis Kaplow & Scott Duke Kominers
(ReDIF-paper, nbr:nberwo:26913) - Horizonal Merger Analysis
NBER Working Papers, National Bureau of Economic Research, Inc (2020)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:28189) - Competition Policy in a Simple General Equilibrium Model
NBER Working Papers, National Bureau of Economic Research, Inc (2021)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:28482) - Optimal Taxation with Costly Enforcement and Evasion
NBER Working Papers, National Bureau of Economic Research, Inc (1989)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:2996) - Legal Advice about Acts Already Commited
NBER Working Papers, National Bureau of Economic Research, Inc (1989)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:3005) - Government Relief for Risk Associated with Government Action
NBER Working Papers, National Bureau of Economic Research, Inc (1989)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:3006) - Incentives and Government Relief for Risk
NBER Working Papers, National Bureau of Economic Research, Inc (1989)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:3007) - The Optimal Probability and Magnitude of Fines for Acts that Definitely are Undesirable
NBER Working Papers, National Bureau of Economic Research, Inc (1989)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:3008) - Optimal Income Taxation
NBER Working Papers, National Bureau of Economic Research, Inc (2022)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:30199) - Optimal Income Taxation and Charitable Giving
NBER Working Papers, National Bureau of Economic Research, Inc (2023)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:31752) - A Note on Taxation as Social Insurance for Uncertain Labor Income
NBER Working Papers, National Bureau of Economic Research, Inc (1991)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:3708) - Taxation and Risk Taking: A General Equilibrium Perspective
NBER Working Papers, National Bureau of Economic Research, Inc (1991)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:3709) - The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of the Medical Insurance Premiums
NBER Working Papers, National Bureau of Economic Research, Inc (1991)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:3723) - Optimal Law Enforcement with Self-Reporting of Behavior
NBER Working Papers, National Bureau of Economic Research, Inc (1991)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:3822) - Private Versus Socially Optimal Provision of Ex Ante Legal Advice
NBER Working Papers, National Bureau of Economic Research, Inc (1991)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:3868) - A Model of the Optimal Complexity of Rules
NBER Working Papers, National Bureau of Economic Research, Inc (1992)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:3958) - Optimal Sanctions When the Probability of Apprehension Varies Among Individuals
NBER Working Papers, National Bureau of Economic Research, Inc (1992)
by Lucian Arye Bebchuk & Louis Kaplow
(ReDIF-paper, nbr:nberwo:4078) - Optimal Sanctions When Individuals are Imperfectly Informed About the Probability of Apprehension
NBER Working Papers, National Bureau of Economic Research, Inc (1992)
by Lucian Arye Bebchuk & Louis Kaplow
(ReDIF-paper, nbr:nberwo:4079) - Optimal Distribution and Taxation of the Family
NBER Working Papers, National Bureau of Economic Research, Inc (1992)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:4189) - Accuracy in the Determination of Liability
NBER Working Papers, National Bureau of Economic Research, Inc (1992)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:4203) - Shifting Plaintiffs' Fees versus Increasing Damage Awards
NBER Working Papers, National Bureau of Economic Research, Inc (1993)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:4263) - Accuracy in the Assessment of Damages
NBER Working Papers, National Bureau of Economic Research, Inc (1993)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:4287) - Optimal Insurance Contracts When Establishing The Amount of Losses is Costly
NBER Working Papers, National Bureau of Economic Research, Inc (1993)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:4290) - Human Capital and the Income Tax
NBER Working Papers, National Bureau of Economic Research, Inc (1993)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:4299) - The Efficiency of the Legal System versus the Income Tax in Redistributing Income
NBER Working Papers, National Bureau of Economic Research, Inc (1993)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:4457) - Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?
NBER Working Papers, National Bureau of Economic Research, Inc (1993)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:4566) - Accuracy, Complexity, and the Income Tax
NBER Working Papers, National Bureau of Economic Research, Inc (1994)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:4631) - A Note on Subsidizing Gifts
NBER Working Papers, National Bureau of Economic Research, Inc (1994)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:4868) - A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
NBER Working Papers, National Bureau of Economic Research, Inc (1994)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:4961) - Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
NBER Working Papers, National Bureau of Economic Research, Inc (1995)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:5008) - How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
NBER Working Papers, National Bureau of Economic Research, Inc (1995)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:5391) - On the Superiority of Corrective Taxes to Quantity Regulation
NBER Working Papers, National Bureau of Economic Research, Inc (1997)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:6251) - Transfer Motives and Tax Policy
NBER Working Papers, National Bureau of Economic Research, Inc (1999)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:6340) - Economic Analysis of Law
NBER Working Papers, National Bureau of Economic Research, Inc (1999)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:6960) - Any Non-Individualistic Social Welfare Function Violates the Pareto Principle
NBER Working Papers, National Bureau of Economic Research, Inc (1999)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:7051) - Horizontal Equity: New Measures, Unclear Principles
NBER Working Papers, National Bureau of Economic Research, Inc (2000)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:7649) - A Framework for Assessing Estate and Gift Taxation
NBER Working Papers, National Bureau of Economic Research, Inc (2000)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:7775) - Moral Rules and the Moral Sentiments: Toward a Theory of an Optimal Moral System
NBER Working Papers, National Bureau of Economic Research, Inc (2001)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:8688) - Why Measure Inequality?
NBER Working Papers, National Bureau of Economic Research, Inc (2002)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:9342) - Transition Policy: A Conceptual Framework
NBER Working Papers, National Bureau of Economic Research, Inc (2003)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:9596) - Fairness Versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice
NBER Working Papers, National Bureau of Economic Research, Inc (2003)
by Louis Kaplow & Steven Shavell
(ReDIF-paper, nbr:nberwo:9622) - Public Goods and the Distribution of Income
NBER Working Papers, National Bureau of Economic Research, Inc (2003)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:9842) - The Value of a Statistical Life and the Coefficient of Relative Risk Aversion
NBER Working Papers, National Bureau of Economic Research, Inc (2003)
by Louis Kaplow
(ReDIF-paper, nbr:nberwo:9852) - The Conflict between Notions of Fairness and the Pareto Principle
American Law and Economics Review, Oxford University Press (1999)
by Kaplow, Louis & Shavell, Steven
(ReDIF-article, oup:amlawe:v:1:y:1999:i:1-2:p:63-77) - On the Superiority of Corrective Taxes to Quantity Regulation
American Law and Economics Review, Oxford University Press (2002)
by Louis Kaplow & Steven Shavell
(ReDIF-article, oup:amlawe:v:4:y:2002:i:1:p:1-17) - A Model of the Optimal Complexity of Legal Rules
The Journal of Law, Economics, and Organization, Oxford University Press (1995)
by Kaplow, Louis
(ReDIF-article, oup:jleorg:v:11:y:1995:i:1:p:150-63) - Accuracy, Complexity, and the Income Tax
The Journal of Law, Economics, and Organization, Oxford University Press (1998)
by Kaplow, Louis
(ReDIF-article, oup:jleorg:v:14:y:1998:i:1:p:61-83) - Optimal Deterrence, Uninformed Individuals, and Acquiring Information about Whether Acts Are Subject to Sanctions
The Journal of Law, Economics, and Organization, Oxford University Press (1990)
by Kaplow, Louis
(ReDIF-article, oup:jleorg:v:6:y:1990:i:1:p:93-128) - Private versus Socially Optimal Provision of Ex Ante Legal Advice
The Journal of Law, Economics, and Organization, Oxford University Press (1992)
by Kaplow, Louis & Shavell, Steven
(ReDIF-article, oup:jleorg:v:8:y:1992:i:2:p:306-20) - Optimal Insurance Contracts When Establishing the Amount of Losses Is Costly
The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association) (1994)
by Louis Kaplow
(ReDIF-article, pal:genrir:v:19:y:1994:i:2:p:139-152) - Shifting Plaintiffs' Fees versus Increasing Damage Awards
RAND Journal of Economics, The RAND Corporation (1993)
by Louis Kaplow
(ReDIF-article, rje:randje:v:24:y:1993:i:winter:p:625-630) - Accuracy in the Determination of Liability
Journal of Law and Economics, University of Chicago Press (1994)
by Kaplow, Louis & Shavell, Steven
(ReDIF-article, ucp:jlawec:v:37:y:1994:i:1:p:1-15) - Accuracy in the Assessment of Damages
Journal of Law and Economics, University of Chicago Press (1996)
by Kaplow, Louis & Shavell, Steven
(ReDIF-article, ucp:jlawec:v:39:y:1996:i:1:p:191-210) - Optimal Sanctions When Individuals Are Imperfectly Informed about the Probability of Apprehension
The Journal of Legal Studies, University of Chicago Press (1992)
by Bebchuk, Lucian Arye & Kaplow, Louis
(ReDIF-article, ucp:jlstud:v:21:y:1992:i:2:p:365-70) - The Value of Accuracy in Adjudication: An Economic Analysis
The Journal of Legal Studies, University of Chicago Press (1994)
by Kaplow, Louis
(ReDIF-article, ucp:jlstud:v:23:y:1994:i:1:p:307-401) - Why the Legal System Is Less Efficient Than the Income Tax in Redistributing Income
The Journal of Legal Studies, University of Chicago Press (1994)
by Kaplow, Louis & Shavell, Steven
(ReDIF-article, ucp:jlstud:v:23:y:1994:i:2:p:667-81) - Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income
The Journal of Legal Studies, University of Chicago Press (2000)
by Kaplow, Louis & Shavell, Steven
(ReDIF-article, ucp:jlstud:v:29:y:2000:i:2:p:821-35) - Fairness versus Welfare: Notes on the Pareto Principle, Preferences, and Distributive Justice
The Journal of Legal Studies, University of Chicago Press (2003)
by Louis Kaplow & Steven Shavell
(ReDIF-article, ucp:jlstud:v:32:y:2003:p:331-362) - Optimal Law Enforcement with Self-Reporting of Behavior
Journal of Political Economy, University of Chicago Press (1994)
by Kaplow, Louis & Shavell, Steven
(ReDIF-article, ucp:jpolec:v:102:y:1994:i:3:p:583-606) - Any Non-welfarist Method of Policy Assessment Violates the Pareto Principle
Journal of Political Economy, University of Chicago Press (2001)
by Louis Kaplow & Steven Shavell
(ReDIF-article, ucp:jpolec:v:109:y:2001:i:2:p:281-286) - Any Non-welfarist Method of Policy Assessment Violates the Pareto Principle: Reply
Journal of Political Economy, University of Chicago Press (2004)
by Louis Kaplow & Steven Shavell
(ReDIF-article, ucp:jpolec:v:112:y:2004:i:1:p:249-278) - Moral Rules, the Moral Sentiments, and Behavior: Toward a Theory of an Optimal Moral System
Journal of Political Economy, University of Chicago Press (2007)
by Louis Kaplow & Steven Shavell
(ReDIF-article, ucp:jpolec:v:115:y:2007:p:494-514)