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Ben Lockwood

Contact details

Telephone: +44 (0)24 765 23277

Fax: +44 (0)24 765 23032

Email: B dot Lockwood at warwick dot ac dot uk

Room: S1.111

Office Hours: Tuesday 10:00-12:00


Related links

Research Interests

  • Political economy
  • Taxation
  • Behavioral Economics
  • Fiscal Federalism

Teaching


Newest Work

"The Price Elasticity of Charitable Giving: Evidence from UK Tax Records", with Miguel Almunia and Kim Scharf, coming soon

"Political Alignment or Ideology? The Effect of Political Parties on Local Fiscal Policy in the UK", with Francesco Porcelli, under revision

"Negative Voters? Electoral Competition with Loss-Aversion" (with James Rockey), revised 22/7/16

"Confirmation Bias and Electoral Accountability", revised 12/4/16

"VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence" (with Li Liu). This paper was previously circulated under the shorter title, "VAT Notches", CEPR Discussion Paper 10606

 our VoxEU column on this topic re-blogged on the World Economic Forum website

"Should Transactions Services be Taxed at the Same Rate as Consumption?" (with Erez Yerushalmi), under revision

Recent Research Papers

Political Economy

"Incentive Schemes for Local Government: Theory and Evidence from Comprehensive Performance Assessment in England", (with Francesco Porcelli), American Economic Journal: Policy 5(3), 254-86, 2013

Not-for-publication Appendix containing robustness checks here 

Data here in Stata 12 format

A non-technical short version of the paper published in the March 2013 CESIfo DICE Report

Ccoverage of the paper in the Guardian newspaper.

 "Costly Voting when both Information and Preferences Differ: Is Turnout Too High or Too Low?", (with Sayantan Ghosal) Social Choice and Welfare 33, 25-50, 2009

(this is a much revised and extended version of University of Warwick Working Paper 670, "Information Aggregation, Costly Voting and Common Values", January 2003)

 "Voting, Lobbying, and the Decentralization Theorem" Economics and Politics, 20, 416-461, 2008

 "Do Elections Always Motivate Incumbents? Learning vs. Re-Election Concerns", (with Eric LeBorgne), Public Choice 129, 41-60, October 2006

 "When are Plurality Rule Voting Games Dominance-Solvable?" (with Amrita Dhillon), Games and Economic Behaviour, 46, 55-75, January 2004

"Multiple Equilibria in the Citizen-Candidate Model of Representative Democracy", Journal of Public Economic Theory 4, 171-84, 2002 (with Amrita Dhillon)

  "Distributive Politics and the Benefits of Decentralization", Review of Economic Studies, 69, 313-37, April 2002

Taxation

"The Taxation of Foreign Profits: a Unified View", (with Michael P.Devereux and Clemens Fuest), Journal of Public Economics 125 (2015): 83-97. (our VoxEU column on this topic)

"How Should Financial Intermediation Services be Taxed?", published in Taxation and Regulation of the Financial Sector, MIT Press, forthcoming 2014

[This is part of a longer 2010 paper, CEPR Discussion Paper 8122, "How Should Financial Intermediation Services be Taxed?" which has been divided]

"Does Tax Competition Really Promote Growth?" (with Marko Koethenberger), Journal of Economic Dynamics and Control 34, 191-206, 2010

"Opting For Opting In? An Evaluation of The European Commission's Proposals for Reforming VAT on Financial Services" (with Rita de la Feria), Fiscal Studies 

 "The Causes and Consequences of the VAT Revolution: An Empirical Investigation" (with Michael Keen), Journal of Development Economics, 92, 138-151, 2010

Data for this paper here, and dofiles to generate Table 1 and Table 2 are here and here

 "Did the Single Market Cause Competition in Excise Taxes? Evidence from EU Countries" (with Giuseppe Migali) , Economic Journal, 2009, 119, 406-429

 "Do Countries Compete over Corporate Taxes?" , (with Michael P. Devereux and Michela Redoano), Journal of Public Economics 91, 1197-1218, 2008

 "Horizontal vs. Vertical Tax Competition: Theory and Some Evidence for the USA" (with Michael P. Devereux and Michela Redoano), Journal of Public Economics 91, 451-479, April 2007

 "Is the VAT a Money Machine?" (with Michael Keen), The National Tax Journal 59, 905-28, December 2006

 "Tax Incidence, Majority Voting and Capital Market Integration", (with Miltados Makris), Journal of Public Economics 90, 1007-1025, 2006

 “Financial Consequences of the Chinese VAT Reform” (with E.Ahmad and R.Singh), International VAT Monitor, 16, 181-187, 2005

(this is based on a longer IMF Working Paper which is available here)

 "Competition in Unit vs. Ad Valorem Taxes", International Tax and Public Finance 11, 763-772, 2004

Fiscal federalism

"Intergovernmental Grants as Signals and the Alignment Effect: Theory and Evidence", (with Emanule Bracco, Francesco Porcelli, and Michela Redoano), Journal of Public Economics 123 (2015): 78-91

"Bailouts in Federations: is a Hard Budget Constraint Always Best?" (with Martin Besfamille), International Economic Review, 49, 577-593, 2008

 "Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico," (with Mercedes Garcia-Escribano, Giorgio Brosio, and Ehtisham Ahmad) IMF Working Papers 07/252, International Monetary Fund

"Decentralization and the Productive Efficiency of Government: Evidence from Swiss Cantons", Journal of Public Economics 91, 1197-1218, 2007

"Fiscal Decentralization: A Political Economy Perspective", in The Handbook of Fiscal Federalism (ed. E.Ahmad and G.Brosio), Edward Elgar, 2006

(this chapter is based on a longer Warwick Working Paper which is available here)

 "Fiscal Decentralization and the Political Budget Cycle"

Other Research

 "Too Much Investment? A Problem of Endogenous Outside Options", (with David de Meza), Games and Economic Behaviour, 2010

(not for publication Appendix for this paper)

 "General Investments and Outside Options: Some Recent Results Reconsidered", (with David de Meza)

 "Gradualism and Irreversibility" (with Jonathan Thomas), Review of Economic Studies, 69, 339-356, April 2002


Departmental Responsibilities


Other Activities

  • Research Fellow, Centre for Economic Policy Research
  • Research Affiliate, CESIfo
  • Associate Editor, Economic Journal
  • Member, Editorial Board, International Tax and Public Finance
  • Member, Editorial Board, FinanzArchiv
  • Member, Editorial Board, Journal of Macroeconomics
  • Member, Editorial Board, Journal of Public Economics