Ben Lockwood is Professor of Economics at Warwick University and his research areas include the that behavioural public finance, taxation of business, especially the financial sector, empirical and theoretical aspects of tax competition, and fiscal decentralisation. His teaching covers the economics of public policy, micro economics, and political economy. Professor Lockwood is a Research Fellow at CEPR and CESifo, and a Research Director at the Centre for Business Taxation at the University of Oxford. He is a member of the editorial boards of several journals, including the Economic Journal, International Tax and Public Finance, and Social Choice and Welfare.
VoxEU Column
Efficiency and welfare costs of VAT: Evidence from VAT notches
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- Industrial organisation ![](../../../../../../../../../../var/folders/34/zq18d8kx7kbgby0j06p_j6t40000gn/T/TemporaryItems/NSIRD_screencaptureui_EM2XPo/Screenshot 2022-01-04 at 17.01.16.png)
- Taxation
VoxEU Column
Taxing the foreign profits of multinational firms
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- Global economy ![](../../../../../../../../../../var/folders/34/zq18d8kx7kbgby0j06p_j6t40000gn/T/TemporaryItems/NSIRD_screencaptureui_EM2XPo/Screenshot 2022-01-04 at 17.01.16.png)
- Taxation
VoxEU Column
Carbon-motivated border tax adjustments: Old wine in green bottles?
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![](../../../../../../../../../../var/folders/34/zq18d8kx7kbgby0j06p_j6t40000gn/T/TemporaryItems/NSIRD_screencaptureui_EM2XPo/Screenshot 2022-01-04 at 17.01.16.png)
- Environment ![](../../../../../../../../../../var/folders/34/zq18d8kx7kbgby0j06p_j6t40000gn/T/TemporaryItems/NSIRD_screencaptureui_EM2XPo/Screenshot 2022-01-04 at 17.01.16.png)
- International trade ![](../../../../../../../../../../var/folders/34/zq18d8kx7kbgby0j06p_j6t40000gn/T/TemporaryItems/NSIRD_screencaptureui_EM2XPo/Screenshot 2022-01-04 at 17.01.16.png)
- Taxation