I study issues at the intersection of public economics, behavioral economics, and normative economics. My work studies the use of taxes both for reducing inequality and as an instrument to change behavior. Recent projects explore the use of soda and sweetened beverage taxes to improve health outcomes, the optimal design of state-run lotteries, and the optimal design of capital and wealth taxes. I also have work studying the use of income taxes to encourage talented individuals to pursue professions beneficial to society, and the use of work subsidies like the Earned Income Tax Credit to spur employment.
Email: ben.lockwood at wharton.upenn.edu