Under the old tax law money that scientists received from, Macroeconomics

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Under the old tax law money that scientists received from

Question: Under the old tax law money that scientists received from winning the Nobel Prize (or similar prizes) was not taxable. Now it is. Which treatment do you think is appropriate? Under both the old and the new tax law, money received by lottery winners (as well as gambling receipts) is taxable while the losses are not deductible. Is this fair? What distortions does this introduce?

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