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［26］Bruce Ackerman and Anne Alstott, The Stake-Holder Society (New Haven: Yale University Press, 1999).
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［27］Cedric Sandford, Economics of Public Finance(Oxford: Pergamon Press, 1969);and Anthony B. Atkinson, Unequal Shares(London: Allen Lane, 1972), ch. 11.
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［28］Julian Le Grand, “Markets, Welfare and Equality,” in Julian Le Grand and Saul Estrin, eds.,Market Socialism(Oxford: Oxford University Press, 1989); and Julian Le Grand and David Nissan, A Capital Idea: Start-Up Grants for Young People(London: Fabian Society, 2000).
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［29］儿童津贴领取资格（2014）受到以下要求的限制：父母和孩子都得满足“在场和居住条件”；申请人需要满足“居住权调查”。
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［30］Julian Le Grand, “A Demogrant,” in Motivation, Agency and Public Policy(Oxford: Oxford University Press, 2006), 120-136.
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［31］President Dwight Eisenhower, State of the Union Message (January 1960).
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［32］John Hills, “Counting the Family Silver: The Public Sector’s Balance Sheet 1957 to 1987,” Fiscal Studies 10 (1989): 66-85.
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［33］See Samuel Wills, Rick van der Ploeg and Ton van den Bremer, “Norway is right to reassess its sovereign wealth fund” (VoxEU) http://www.voxeu.org/article/norway-right-reassess-its-sovereign-wealth-fund.
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［34］James Meade, “Full Employment, New Technologies and the Distribution of Income,” Journal of Social Policy 13 (1984): 129-146, quote p. 145.
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第7章 累进税
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［1］更确切地讲，这一税后收入比重将随着平均留存率变化而变化。
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［2］该图为下列文章中图4的更新版本：Facundo Alvaredo, Anthony B.Atkinson, Thomas Piketty, and Emmanuel Saez, “The Top 1 Per Cent in International and Historical Perspective,” Journal of Economic Perspectives 27 (2013)
:3-20。
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［3］Michael Brewer, Emmanuel Saez, and Andrew Shephard, “Means-Testing and Tax Rates on Earnings,” in Stuart Adam et al., Dimensions of Tax Design: Mirrlees Review, vol. 1 (Oxford: Oxford University Press, 2010), 90-173.
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［4］Brewer, Saez, and Shephard, “Means-Testing,”p.110。正如他们所说明的，这一计算不仅涉及弹性系数，还有收入分配状况。也可参见Anthony B. Atkinson, Public Economics in an Age of Austerity (Abingdon: Routledge, 2014),ch.2。
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［5］2012 Budget Speech, Hansard 31 March 2012, column 805.
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［6］Brewer, Saez, and Shephard, “Means-Testing,”quote p. 110.
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［7］James Mirrlees et al., Tax by Design: Mirrlees Review, The Final Report (Oxford: Oxford University Press, 2011), quote p. 109.
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［8］Thomas Piketty, Emmanuel Saez, and Stefanie Stantcheva, “Optimal Taxation of Top Incomes: A Tale of Three Elasticities,” American Economic Journal: Economic Policy 6 (2014): 230-271.
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［9］William S. Vickrey, “Measuring Marginal Utility by Reactions to Risk,”Econometrica 13 (1945): 215-236; and James A. Mirrlees, “An Exploration in the Theory of Optimum Income Taxation,” Review of Economic Studies 38 (1971): 175-208.
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［10］Stanley S. Surrey and Paul R. McDaniel, “The Tax Expenditure Concept and the Budgetary Reform Act of 1974,” Boston College Law Review 17 (1976): 679-737, reference on p. 693.
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［11］HM Revenue and Customs, Estimated Costs of the Principal Tax Expenditure and Structural Reliefs, Table 1.5, 2013-14 figures.
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［12］参阅the Mirrlees Review, Tax by Design, p. 335.
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［13］HM Revenue and Customs, Estimated Costs (2013-14 figures),quoted Table 1.5.
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［14］Mirrlees, Tax by Design, 第490页，这一评估报告（第338—340页）建议，减免雇员养老金国民社会保险税的一种替代方案是让他们享受和雇主养老金缴费一样的待遇，即EEE机制。由于这一评估报告承认任何T的缺位都是站不住脚的，它接着建议对人们领取的养老金征收国民社会保险税（2010-2011年针对到收入上限的养老金征收21.1%的国家保险税），从而对这两类缴费实施EET机制。这一建议的优点是这两类缴费将享受同等待遇，但正如评估报告所承诺的，这一征税对已经缴纳国民社会保险税的人来说是不公平的（事实上他们将面临TET机制）。报告因此建议应逐步推进养老金征税。不过在出现严重的预算问题时，逐步推进养老金征税可能导致下列的第二个问题变得更为糟糕，即这一改革导致政府征税的时间严重滞后。
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［15］HMRC tax receipts website, https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk;and Inland Revenue Statistics (London
:HMSO, 1987), Table 1.1.
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