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Law x Taxation, Subsidies, and Revenue x clear all

Is Knowledge of the Tax Law Socially Desirable?

David A. Weisbach.

in American Law and Economics Review

March 2013; p ublished online January 2013 .

Journal Article. Subjects: Tax Law; Taxation, Subsidies, and Revenue. 9799 words.

This paper considers whether knowledge of the tax law is socially desirable. Unlike other laws, which most often attempt to channel behavior, revenue-raising taxes attempt to avoid changing...

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Of Tastes and Values

Guido Calabresi.

in American Law and Economics Review

December 2014; p ublished online September 2014 .

Journal Article. Subjects: General Economics; History of Economic Thought (to 1925); History of Economic Thought (1925 onwards); Economic Methodology; Microeconomics; Production and Organizations; Welfare Economics; Analysis of Collective Decision-making; Taxation, Subsidies, and Revenue; Publicly Provided Goods; Economics of Health; Education and Research Institutions; Law and Economics; Tort Law; Nonprofit Organizations and Public Enterprise; Capitalist Systems; Economic Sociology. 8249 words.

This lecture was delivered by Judge Calabresi upon receiving the Ronald H. Coase Medal at the Annual Meeting of the American Law and Economic Association at Stanford Law School on May 18,...

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Optimal Tax Timing with Asymmetric Long-Term/Short-Term Capital Gains Tax

Min Dai, Hong Liu, Chen Yang and Yifei Zhong.

in The Review of Financial Studies

September 2015; p ublished online April 2015 .

Journal Article. Subjects: Intertemporal Choice and Growth; Tax Law; Economics; Taxation, Subsidies, and Revenue. 13680 words.

We develop an optimal tax-timing model that takes into account asymmetric long-term and short-term tax rates for positive capital gains and limited tax deductibility of capital losses. In...

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