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Carried interest, private equity, profits interests, carry, capital gains, ordinary income, inputed income, deferral

Social Welfare, Welfarism, Fairness, Utilitarianism, Consequentialism, Inequality, Equity, Uncertainty, Ex Post Social Welfare, Ex Ante Social Welfare, Cost Benefit Analysis, Pigou-Dalton Principle, Sure Thing Principle, Time Inconsistency, Compensation, Insurance

social norms, game theory, repeated games, counterfactual problem, third-party enforcement problem, subgame perfection, tit-for-tat, def-for-dev, grim strategy

Evidence, Procedure, Cognitive Error, Cognitive Biases and Illusions, Cross Examination, Witness Preparation, Real Evidence, Eyewitness Memory

Evidence, procedure, cognitive error, witnesses, eyewitness testimony, jury deliberation

Litigation, Procedure, Evidence

Tax policy, equity and efficiency, optimal taxation, tax substitution argument, consumption tax versus income tax, Atkinson and Stiglitz, taxes versus legal rules

Optimal Taxation, Equity, Income Tax Only Results

capital income taxation, labor income taxation, taxation and savings, taxation and investment

Carried Interest, Carry, Profits Interest, Sweat Equity, Private Equity

perjury, obstruction of justice, contempt, evidence tampering, spoliation, document retention policy, discovery sanctions, Rule 11 sanctions, inherent powers, spoliation tort, professional responsibility

legal rules, general versus specific rules, lobbying, rules versus standards, simple versus complex rules

Consumption Taxation, Income Taxation, Taxation of Capital Earnings, Inheritance Taxation, Redistributional Legal Rules, Optimal Taxation, Optimal Income Taxation, Optimal Redistribution, Policy Uncertainty

Burden of Proof, Burden of Production, Burden of Persuasion, Procedure, Evidence, Litigation

Evidence, Procedure, Criminal Law, Administrative Law, Public Enforcement, Obstruction of Justice, Perjury, Discovery Sanctions, Spoliation, Document Retention Policies, Document Destruction

Tax policy, equity and efficiency, optimal taxation, tax substitution argument, consumption tax versus income tax, Atkinson and Stiglitz, taxes versus legal rules

Litigation, Legal Costs, Legal Fees, Legal Fee Shifting, Offer of Judgment Rules, Payment Into Court Rules, Rule 68

Income taxation, progressivity, endowment taxation, work patterns, potential income, tax incidence, redistribution

Evidence, procedure, litigation, adversarial process, strategic complementarities, burden of proof, contributory negligence

hindsight bias, evidence, cognitive error, probability

Policy uncertainty, optimal taxation, optimal redistribution, optimal policy, taxes versus legal rules, capital earnings taxation, consumption taxation, inheritance taxation, income taxation

Litigation, Evidence, Game Theory and Evidence, Information Economics and Evidence, Asymmetric Information and Evidence, Verifiability, Provability, Partial Provability, Signaling and Evidence, Endogenous Cost Signaling, Correlated Private Information, Correlated Types

Cross-examination, cognitive limits, witnesses

Tax Policy, Equity And Efficiency, Optimal Taxation, Tax Substitution Argument, Consumption Tax Versus Income Tax, Atkinson and Stiglitz, Taxes Versus Legal Rules

Perjury, Obstruction, Contempt, Evidence Tampering, Witness Intimidation, Discovery Sanctions, Spoliation, Evidence Destruction, Document Retention Policies, Detection Avoidance, Sanctioning Detection Avoidance, Recursivity of Detection Avoidance, Technological Approach to Detection Avoidance

decoupling, contracts, torts, private versus social surplus

Consumption Taxation, Income Taxation, Taxation of Capital Earnings, Inheritance Taxation, Redistributional Legal Rules, Optimal Taxation, Optimal Income Taxation, Optimal Redistribution, Policy Uncertainty

Optimal Tax, Consumption Tax, Income Tax

Private equity, profits interests, carry, capital gains, ordinary income, inputed income, deferral

Learning in Games, CURBS, Nash Equilibrium, Rationalizability

Income taxation, progressivity, endowment taxation, work patterns, potential income, tax incidence, redistribution

Detection Avoidance, Recursivity of Detection Avoidance, Technological Approach, Sanctioning Detection Avoidance