Benjamin Lockwood

Assistant Professor
Business Economics and Public Policy

The Wharton School
University of Pennsylvania

Research Publications

Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity
with Antoine Ferey and Dmitry Taubinsky
Conditionally accepted at the American Economic Review

What Drives Demand for State-Run Lotteries? Evidence and Welfare Implications
with Hunt Allcott, Dmitry Taubinsky, and Afras Sial
Accepted at the Review of Economic Studies

Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation
with Afras Sial and Matthew Weinzierl
Tax Policy and the Economy, 2021, 35, pp. 1-54.

Optimal Income Taxation with Present Bias
American Economic Journal: Economic Policy, 2020, 12 (4), pp. 298-327.

Regressive Sin Taxes, with an Application to the Optimal Soda Tax
with Hunt Allcott and Dmitry Taubinsky
Quarterly Journal of Economics, 2019, 134 (3), pp. 1557–1626.
News coverage: The Economist, Philadelphia Inquirer

Designing Better Sugary Drink Taxes
with Anna H. Grummon, Dmitry Taubinsky and Hunt Allcott
Science, 2019, 365 (6457), pp. 989-900.
News coverage: AAAS, Inverse, ScienceDaily

Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence
with Hunt Allcott and Dmitry Taubinsky
Journal of Economic Perspectives, 2019, 33 (3), pp. 202-227.

Ramsey Strikes Back: Optimal Commodity Taxes and Redistribution in the Presence of Salience Effects
with Hunt Allcott and Dmitry Taubinsky
American Economic Association Papers and Proceedings, 2018, 108, pp. 88-92.

Taxation and the Allocation of Talent
with Charles Nathanson and E. Glen Weyl
Journal of Political Economy, 2017, 125 (5), pp. 1635-1682.
News coverage: Vox, Marginal Revolution

Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions
with Matthew Weinzierl
Journal of Monetary Economics, 2016, 77, pp. 30-47.

De Gustibus Non Est Taxandum: Heterogeneity in Preferences and Optimal Redistribution
with Matthew Weinzierl
Journal of Public Economics, 2015, 124, pp. 74-80.

Stuck in the Middle: Impacts of Grade Configuration in Public Schools
with Jonah Rockoff
Journal of Public Economics, 2010, 94 (11-12), pp. 1051-1061.

Working Papers

Diffuse Bunching with Frictions: Theory and Estimation
with Santosh Anagol, Allan Davids, and Tarun Ramadorai

Optimal Taxation and Enforcement with Asset Value Under-Reporting, with an Application to the Mumbai Real Estate Market
with Santosh Anagol, Vimal Balasubramaniam, Tarun Ramadorai, and Antoine Uettwiller
Draft coming soon.

Other Writing

Sin Taxes: Good, Better, Best
with Hunt Allcott and Dmitry Taubinsky
NBER Reporter (March 3, 2023)

The cigarette tax has saved millions of lives. A soda tax could too
with Hunt Allcott and Dmitry Taubinsky
Los Angeles Times (June 3, 2019)

What If Socially Useful Jobs Were Taxed Less Than Other Jobs?
with Charles Nathanson and E. Glen Weyl
Harvard Business Review (October 11, 2017)