Zobrazeno 1 - 10
of 96
pro vyhledávání: '"Ben Lockwood"'
Publikováno v:
SSRN Electronic Journal.
Autor:
Ben Lockwood, James Rockey
Publikováno v:
The Economic Journal. 130:2619-2648
This paper studies how voter loss-aversion affects electoral competition in a Downsian setting. Assuming that the voters’ reference point is the status quo, we show that loss-aversion has a number of effects. First, for some values of the status qu
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Autor:
Ben Lockwood
This chapter surveys and evaluates three different options for increasing the taxation of the financial sector: (1) bringing financial services more within the scope of value-added tax (VAT); (2) using financial activity taxes; and (3) using bank lev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0befbfb55f1460790993d60ef1715e7
https://doi.org/10.1093/oso/9780192855244.003.0021
https://doi.org/10.1093/oso/9780192855244.003.0021
Autor:
Erez Yerushalmi, Ben Lockwood
Publikováno v:
Social Choice and Welfare. 53:21-47
This paper considers the design of taxes on real money balances and bank payment services, when realistically, the household can use either cash or a bank payment account for the purchase of different varieties of goods. These taxes, plus a consumpti
Autor:
Ben Lockwood
This paper shows that the sufficient statistic approach to the welfare properties of income (and other) taxes does not easily extend to tax systems with notches, because with notches, changes in bunching induced by changes in tax rates have a first-o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::93e509cbb088ffb0fa72d7f64afc21f7
http://wrap.warwick.ac.uk/132296/7/WRAP-Malas-notches-Lockwood-2020.pdf
http://wrap.warwick.ac.uk/132296/7/WRAP-Malas-notches-Lockwood-2020.pdf
Autor:
Daniel Sgroi, Michela Redoano, Federica Liberini, Ben Lockwood, Emanuele Bracco, Francesco Porcelli
Publikováno v:
SSRN Electronic Journal.
Autor:
Wyn Grant, Ben Lockwood
Publikováno v:
The Political Quarterly. 88:311-314
Publikováno v:
Review of Economics and Statistics.
Using administrative tax records for U.K. businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms below the threshold. We develop a conceptual fra