The Theory of Taxation and Public Economics (Princeton University Press, 2008) [Amazon (purchase)]

Taxation, in Handbook of Law and Economics. [NBER] [Olin Center WP]

Capital Levies and Transition to a Consumption Tax, in Institutional Foundations of Public Finance: Economic and Legal Perspectives (forthcoming, Harvard University Press, 2009). [NBER] [Olin Center WP]

Optimal Taxation, in The New Palgrave Dictionary of Economics, 2nd Edition (2008).

Income Taxation and Optimal Government Policy, in The New Palgrave Dictionary of Economics, 2nd Edition (2008). [Olin Center WP]

Taxation and Redistribution: Some Clarifications. 60 Tax Law Review (2007).

Primary Goods, Capabilities, or ...Well-Being? 116 Philosophical Review 603 (2007). [Olin Center WP]

Optimal Income Transfers. 14 International Tax and Public Finance 295 (2007). [NBER WP] [Olin Center WP]

Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency. 74 University of Chicago Law Review 79 (2007). [WWW] [NBER WP] [Olin Center WP]

On the Undesirability of Commodity Taxation Even When Income Taxation Is Not Optimal. 90 Journal of Public Economics 1235 (2006). [NBER WP] [Olin Center WP]

Public Goods and the Distribution of Income. 50 European Economic Review 1627 (2006). [NBER WP] [Olin Center WP]

Why Measure Inequality? 3 Journal of Economic Inequality 65 (2005). [NBER WP] [Olin Center WP]

Evaluating Public Goods and Regulations: Response. 19(4) Journal of Economic Perspectives 233 (2005).

Families, Tax Treatment of, in Encyclopedia of Taxation and Tax Policy, 2nd Edition. Urban Institute Press. (2005)

On the (Ir)Relevance of Distribution and Labor Supply Distortion to Government Policy. 18(4) Journal of Economic Perspectives 159 (2004). [NBER WP] [Olin Center WP]

Transition Policy: A Conceptual Framework. 13 Journal of Contemporary Legal Issues 161 (2003).[NBER WP] [Olin Center WP]

On the Superiority of Corrective Taxes to Quantity Regulation (with Steven Shavell) 4 American Law and Economics Review 1 (2002). [WWW] [NBER WP] [Olin Center WP]

Horizontal Equity: New Measures, Unclear Principles (Commentary), in Inequality and Tax Policy. (Hassett & Hubbard, eds., American Enterprise Institute, 2001), pp. 75-97. [NBER] [Olin Center WP]

A Framework for Assessing Estate and Gift Taxation, in Rethinking Estate and Gift Taxation. (Gale, Hines & Slemrod, eds.; Brookings Institution, 2001), pp. 164-215. [NBER] [Olin Center WP]

Should Legal Rules Favor the Poor? Clarifying the Role of Legal Rules and the Income Tax in Redistributing Income (with Steven Shavell). 29 Journal of Legal Studies 821 (2000). [WWW] [Olin Center WP]

Families, Tax Treatment of, in Encyclopedia of Taxation and Tax Policy, pp. 120-22 (Urban Institute Press, 1999).

Accuracy, Complexity, and the Income Tax. 14 Journal of Law, Economics, and Organization 61 (1998). [NBER WP]

A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation. 51 National Tax Journal 117 (1998). [Olin Center WP]

Tax Policy and Gifts. 88 American Economic Association Papers and Proceedings 283 (1998) [NBER WP - Transfer Motives and Tax Policy ] [Olin Center WP - Transfer Motives and Tax Policy]

Tax and Non-Tax Distortions. 68 Journal of Public Economics 303 (1998).

Regional Cost-of-Living Adjustments in Tax-Transfer Schemes. 51 Tax Law Review 175 (1996). [NBER WP]

The Optimal Supply of Public Goods and the Distortionary Cost of Taxation/ 49 National Tax Journal 513 (1996).

On the Divergence Between "Ideal" and Conventional Income Tax Treatment of Human Capital. 86 American Economic Association Papers and Proceedings 347 (1996).

Fiscal Federalism and the Deductibility of State and Local Taxes in a Federal Income Tax. 82 Virginia Law Review 413 (1996).

Optimal Distribution and the Family. 98 Scandinavian Journal of Economics 75 (1996). [NBER WP - Optimal Distribution and Taxation of the Family ]

How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax. 49 National Tax Journal 135 (1996). Reprinted in Tax Policy in the Real World (Slemrod, ed.; Cambridge University Press, 1999). [NBER WP]

A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism. 48 National Tax Journal 497 (1995). [NBER WP]

The Income Tax versus the Consumption Tax and the Tax Treatment of Human Capital. 51 Tax Law Review 35 (1995).

A Note on Subsidizing Gifts. 58 Journal of Public Economics 469 (1995). [NBER WP]

Recovery of Pre-Enactment Basis under a Consumption Tax: The USA Tax System. 68 Tax Notes 1109 (1995).

The Standard Deduction and Floors in the Income Tax. 50 Tax Law Review 1 (1994).

A Note on Taxation as Social Insurance for Uncertain Labor Income. 49 Public Finance 244 (1994). [NBER WP]

Taxation and Risk Taking: A General Equilibrium Perspective. 47 National Tax Journal 789 (1994). [NBER WP]

Human Capital under An Ideal Income Tax. 80 Virginia Law Review 1477 (1994). [NBER WP - Human Capital and the Income Tax ]

Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income (with Steven Shavell). 23 Journal of Legal Studies 667 (1994). [NBER WP - The Efficiency of the Legal System versus the Income Tax in Redistributing Income ]

An Ex Ante Perspective on Deregulation, Viewed Ex Post. 15 Resource and Energy Economics 153 (1993).

Government Relief for Risk Associated with Government Action. 94 Scandinavian Journal of Economics 525 (1992). [NBER WP]

A Note on Horizontal Equity. 1 Florida Tax Review 191 (1992).

Income Tax Deductions for Losses as Insurance. 82 American Economic Review 1013 (1992).

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). [NBER WP]

Incentives and Government Relief for Risk. 4 Journal of Risk and Uncertainty 167 (1991). [NBER WP]

Optimal Taxation with Costly Enforcement and Evasion. 43 Journal of Public Economics 221 (1990). [NBER WP]

Horizontal Equity: Measures in Search of a Principle, 42 National Tax Journal 139 (1989). [NBER WP]

Savings Incentives in a Hybrid Income Tax: Comment, in Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax. (Aaron et al., eds.; Brookings Institution, 1988), pp. 300-08.

Optimal Transition Policy: Replacing Horizontal Equity with an Ex Ante Incentives Perspective, Dissertation accepted by Harvard University Department of Economics (1987).

Professor Strnad's Rejoinder: Simply Semantics (with Alvin Warren). 39 Stanford Law Review 419 (1987).

An Economic Analysis of Legal Transitions. 99 Harvard Law Review 509 (1986).

An Income Tax by Any Other Name -- A Reply to Professor Strnad (with Alvin Warren). 38 Stanford Law Review 399 (1986).

Myopia and the Effects of Social Security and Capital Taxation on Labor Supply [NBER] [Olin Center WP]

Optimal Control of Externalities in the Presence of an Income Tax [NBER] [Olin Center WP]

Concavity of Utility, Concavity of Welfare, and Redistribution of Income [NBER] [Olin Center WP]