打字猴:1.70462902e+09
1704629020 [24]可到美国社保局网站“社保史”一栏下查看(http://www.socialsecurity.gov/history/paine4.html)。
1704629021
1704629022 [25]Peter Lindert and Jeffrey Williamson, “English Workers’ Living Standards during the Industrial Revolution: A New Look,” Economic History Review, sec. ser. 36 (1983): 1-25,quoted Table 2.
1704629023
1704629024 [26]Bruce Ackerman and Anne Alstott, The Stake-Holder Society (New Haven: Yale University Press, 1999).
1704629025
1704629026 [27]Cedric Sandford, Economics of Public Finance(Oxford: Pergamon Press, 1969);and Anthony B. Atkinson, Unequal Shares(London: Allen Lane, 1972), ch. 11.
1704629027
1704629028 [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).
1704629029
1704629030 [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”。
1704629031
1704629032 [30]Julian Le Grand, “A Demogrant,” in Motivation, Agency and Public Policy(Oxford: Oxford University Press, 2006), 120-136.
1704629033
1704629034 [31]President Dwight Eisenhower, State of the Union Message (January 1960).
1704629035
1704629036 [32]John Hills, “Counting the Family Silver: The Public Sector’s Balance Sheet 1957 to 1987,” Fiscal Studies 10 (1989): 66-85.
1704629037
1704629038 [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.
1704629039
1704629040 [34]James Meade, “Full Employment, New Technologies and the Distribution of Income,” Journal of Social Policy 13 (1984): 129-146, quote p. 145.
1704629041
1704629042 第7章 累进税
1704629043
1704629044 [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。
1704629045
1704629046 [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。
1704629047
1704629048 [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.
1704629049
1704629050 [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。
1704629051
1704629052 [5]2012 Budget Speech, Hansard 31 March 2012, column 805.
1704629053
1704629054 [6]Brewer, Saez, and Shephard, “Means-Testing,”quote p. 110.
1704629055
1704629056 [7]James Mirrlees et al., Tax by Design: Mirrlees Review, The Final Report (Oxford: Oxford University Press, 2011), quote p. 109.
1704629057
1704629058 [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.
1704629059
1704629060 [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.
1704629061
1704629062 [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.
1704629063
1704629064 [11]HM Revenue and Customs, Estimated Costs of the Principal Tax Expenditure and Structural Reliefs, Table 1.5, 2013-14 figures.
1704629065
1704629066 [12]参阅the Mirrlees Review, Tax by Design, p. 335.
1704629067
1704629068 [13]HM Revenue and Customs, Estimated Costs (2013-14 figures),quoted Table 1.5.
1704629069
[ 上一页 ]  [ :1.70462902e+09 ]  [ 下一页 ]