NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution

Benjamin B. Lockwood, Matthew C. Weinzierl

NBER Working Paper No. 17784
Issued in January 2012

---- Acknowledgements -----

We are grateful to Robert Barro, Rafael di Tella, Alex Gelber, Caroline Hoxby, Louis Kaplow, Narayana Kocherlakota, Erzo F.P. Luttmer, Greg Mankiw, David Moss, Eric Nelson, Julio Rotemberg, Dan Shoag, Aleh Tsyvinski, Glen Weyl, Danny Yagan, anonymous referees and seminar participants at Harvard and Michigan for helpful comments and suggestions on earlier versions of this paper. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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