打字猴:1.70462857e+09
1704628570 [5]Jesse Bricker et al.,“Changes in U.S. Family Finances from 2010 to 2013: Evidence from the Survey of Consumer Finances,” Federal Reserve Bulletin 100(2014): 1-41,quote p. 1.
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1704628572 [6]Maria L. Mattonetti,“European Household Income by Groups of Households,”Eurostat Methodologies and Working Papers (Luxembourg: Publications Officeof the European Union,2013),表3。这个模式与之前将调查数据和国民核算进行对比的模式相似,如Anthony B. Atkinson,Lee Rainwater,and Timothy M. Smeeding,Income Distribution in OECD Countries(Paris: OECD,1995),表3.7。
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1704628574 [7]要想更全面地了解利用收入所得税数据估算最高收入比重的讨论,请参见Anthony B. Atkinson,Thomas Piketty,and Emmanuel Saez,“TopIncomes in the Long Run of History,”Journal of Economic Literature 49 (2011):3-71; and Andrew Leigh,“Top Incomes,” in Wiemer Salverda,Brian Nolan,and Timothy M. Smeeding,eds.,The Oxford Handbook of Economic Inequality(Oxford: Oxford University Press,2009): 150-174。
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1704628576 [8]这对国别比较的影响并不明显。如果像图1.1和图1.2的估算结果那样,所有纳税单位都使用同样的权重,那么从基于夫妻的纳税体系转移到基于个人的纳税体系带来的影响取决于共同收入分配。假如所有富人都没有结婚或他们的配偶没有收入,那么转向基于个人的税收体系会提升最高收入的比重。纳税单位的总量增加意味着收入分配的整个区间被拉长了,x%最高收入在区间里的位置要比原来低。在另一方面,如果最富裕人群的纳税单位是夫妻,且他们平分自己的收入,那么改变税收体系会降低最高收入的比重。
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1704628578 [9]参见本文中的国别研究:Atkinson and Piketty,“Top In comes”; and Anthony B. Atkinson and Thomas Piketty,eds.,Top In comes: A Global Perspective (Oxford: Oxford University Press,2010)。
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1704628580 [10]如果想了解关于英国的“新收入调查”(“工时和薪资年度调查”的前身)与“家庭支出调查”(“家庭资源调查”的前身)之间过时但详尽的比较,请参见Anthony B. Atkinson,John Micklewright,and Nicholas H. Stern,“Comparison ofthe FES and New Earnings Survey 1971-1977,” in Anthony B. Atkinson andHolly Sutherland,eds.,Tax-Benefit Models (London: STICERD,LSE,1988),154-222。
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1704628582 [11]Thomas Piketty等人根据收集到的个人房产数据完成了一项非常出色的研究,请参见Thomas Piketty,Gilles Postel-Vinay,and Jean-Laurent Rosenthal,“Wealth Concentration in a Developing Economy: Paris and France,1807-1994,” American Economic Review 96 (2006): 236-256。他们收集了1807-1902年间,每十个特定年份里在巴黎去世的人的信息。
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1704628584 [12]Centraal Bureau voor de Statistiek,Statistiek der Rijksfinancin 1936 (’s Gravenhage: Drukkerij Albani,1936),Table XV.
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1704628586 [13]Thomas Piketty开创了这条成果颇丰的研究线路。Thomas Piketty,“Income Inequality in France,1901-1998,” Journal of Political Economy 111 (2003): 1004-1042,and Les hauts revenus en France au XX e siècle (Paris: Bernard Grasset,2001)。
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1704628588 [14]Zvi Griliches,“Economic Data Issues,” in Zvi Griliches and Michael D. Intriligator,eds.,Handbook of Econometrics (Amsterdam: Elsevier,1986),vol. 3,quote p. 1509.
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1704628590 [15]Statistics Canada,Income in Canada 2005,Catalogue 75-202-XIE (Ottawa: Statistics Canada,2007),p. 125.
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1704628592 [16]严格说来,基尼系数会下降318,即净收入基尼系数的变化是边际税率变化的58倍。
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1704628594 [17]Thomas Piketty,Capital in the Twenty-First Century,trans. Arthur Goldhammer (Cambridge,MA: Belknap Press of Harvard University Press,2014),quotep. 275.
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1704628596 [18]这些数据来源于世界顶级收入数据库。英国的数据指0.1%最高收入的比重。这些国别比较涉及的时间段均是1914-1945年,但有些国家例外,如法国的起始时间为1917年,日本的结束时间为1947年,瑞典的起始时间为1912年,挪威参加比较的时间段为1913-1948年,荷兰的结束时间为1946年,丹麦的起始时间为1908年。
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1704628598 [19]Josiah Stamp,The Financial Aftermath of War (London: Ernest Benn,1932),quote p. 34.
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1704628600 [20]Piketty,Les hauts revenus en France,quote pp. 272-279.
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1704628602 [21]Stephen P. Jenkins,Andrea Brandolini,John Micklewright,and Brian Nolan,eds.,The Great Recession and the Distribution of Household Income (Oxford:Oxford University Press,2013),16-20. 另外,还请参见Anthony B. Atkinson and Salvatore Morelli,“Inequality and Banking Crises: A First Look,” paper prepared for Global Labour Forum 2010,http://www.nuffield.ox.ac.uk/Users/Atkinson/Paper-Inequality%20and%20Banking%20Crises-A%20First%20Look.pdf; Anthony B. Atkinson and Salvatore Morelli,“Economic Crises and Inequality,” Human Development Research Paper 2011/06 (New York:United Nations Development Programme,2011),http://dl4a.org/uploads/pdf/HDRP_2011_06.pdf.
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1704628604 [22]Richard M. Titmuss,Problems of Social Policy (London: HMSO and Longmans,Green and Co.,1950),quote p. 506.
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1704628606 [23]Claudia Goldin and Robert Margo,“The Great Compression: The Wage Structure in the United States at Mid-Century,” Quarterly Journal of Economics 107(1992): 1-34,quote pp. 23 and 27.
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1704628608 [24]Paul Krugman,The Conscience of a Liberal (New York: W. W. Norton,2007),see pp. 47-52.
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1704628610 [25]Richard B. Freeman,“The Evolution of the American Labor Market,1948-80,”in Martin Feldstein,ed.,The American Economy in Transition (Chicago: University of Chicago Press,1980),quote p. 357 and Figure 5.1.
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1704628612 [26]Nan L. Maxwell,“Changing Female Labor Force Participation: Influences on Income Inequality and Distribution,” Social Forces 68 (1990): 1251-1266,quotep. 1251.
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1704628614 [27]Lynn Karoly and Gary Burtless,“Demographic Change,Rising Earnings Inequality,and the Distribution of Personal Well-Being,1959-1989,” Demography32 (1995): 379-405,quote p. 392.
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1704628616 [28]Jeff Larrimore,“Accounting for United States Household Income InequalityTrends: The Changing Importance of Household Structure and Male and Female Earnings Inequality,” Review of Income and Wealth 60 (2014): 683-704.
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1704628618 [29]Wojciech Kopczuk and Emmanuel Saez,“Top Wealth Shares in the US,1916-2000: Evidence from the Estate Tax Returns,” National Tax Journal 57 (2004):445-487,longer version in NBER Working Paper 10399.
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