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Incentives and Government Relief for Risk
(Springer Verlag, 1991)
Government relief is offered for a wide range of risks - - natural disaster, economic dislocation, sickness and injury. This paper explores the effect of such relief on incentives and the allocation of risk in a model with ...
The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of Medical Insurance Premiums
(California Law Review, 1991)
Whether personal income tax deductions are appropriate refinements to the concept of income or are unwarranted tax expenditures continues to be the subject of debate. The casualty loss and medical expense deductions are ...