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［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）。
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［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.
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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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