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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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［16］Thomas Piketty, “On the Long-Run Evolution of Inheritance: France 1820-2050,” Quarterly Journal of Economics 126 (2011): 1071-1131.
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［17］Anthony B. Atkinson, “Wealth and Inheritance in Britain from 1896 to the Present,” CASE paper 178 (2013): 1-40, STICERD, London School of Economics.
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［18］Gerald R. Jantscher, “Death and Gift Taxation in the United States after the Report of the Royal Commission,” National Tax Journal 22 (1969): 121-138,quote p. 122.
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［19］Quoted in Robert B. Ekelund and Douglas M. Walker, “J. S. Mill on the Income Tax Exemption and Inheritance Taxes: The Evidence Reconsidered,” History of Political Economy 28 (1996): 559-581, quote p. 578.
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［20］HM Revenue and Customs, Main Tax Expenditures and Structural Reliefs, Table 1.5, https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/302317/20140109_expenditure_reliefs_v0.4published.pdf.
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［21］Robin Boadway, Emma Chamberlain,and Carl Emmerson, “Taxation of Wealth and Wealth Transfers,” in Adam et al., Dimensions of Tax Design, 737-814, quote p. 798.
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［22］Edwin Cannan, The History of Local Rates in England,2nd ed. (Westminster:P. S. King, 1927), quote p. 1.
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［23］这适用于英格兰和苏格兰，威尔士在2005年4月进展重新估值（基于2003年4月的房产价值），并且推出更高的第九税阶。
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