Browsing by Author "Lockwood, Benjamin B."
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Essays in Optimal Taxation
Lockwood, Benjamin B. (2016-05-04)Policy often differs from the recommendations of theoretical optimal tax models in substantial and enduring ways. Such differences are sometimes surely because policy is suboptimal; however they may also be driven by ... -
De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution
Lockwood, Benjamin B; Weinzierl, Matthew Charles (Elsevier, 2015)The prominent but unproven intuition that preference heterogeneity reduces redistribution in a standard optimal tax model is shown to hold under the plausible condition that the distribution of preferences for consumption ... -
Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions
Lockwood, Benjamin B; Weinzierl, Matthew Charles (2014-12-09)Calculating the welfare implications of changes to economic policy or shocks to the economy requires economists to decide on a normative criterion. One way to make that decision is to elicit the relevant moral criteria ...