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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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［24］Mirrlees, Tax by Design, 引自第383页。
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［25］Average Council Tax bill from Department for Communities and Local Government,“Council Tax Levels Set by Local Authorities in England 2014-15 (revised),”Local Government Finance Statistical Release, 23 July 2014.关于平均房价参见图Figure 7.4的资料来源。
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［26］这些数字援引自Andy Wightman, “Listen Up, Griff Rhys Jones, the Mansion Tax Is the Soft Option,” The Guardian, 5 November 2014.
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［27］John Flemming and Ian Little, Why We Need a Wealth Tax (London: Methuen, 1974), quote p. 33.
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［28］Denis Healey, The Time of My Life (London: Penguin Books, 1990), 引自第404页。他继续写道：“我怀疑当撒切尔夫人承诺废除（地方税），却不知道该用什么来取而代之时，保守党心情变得更糟了。”事实上，她给出的答案是英国人头税，而这一税收导致她下台。
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［29］Martin Weale, “Commentary,” in Adam et al., Dimensions of Tax Design, 832-836, quote p. 834.
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［30］Stuart Berry, Richard Williams, and Matthew Waldron, “Household Saving,”Bank of England Quarterly Bulletin 49 (2009): 191-201, quote p. 191.
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［31］Ehsan Khoman and Martin Weale, “The UK Savings Gap,” National Institute Economic Review 198 (2006): 97-111, quote p. 105.
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［32］Weale,“Commentary,” quote p. 834.
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［33］Thomas Piketty, Capitalin the Twenty-First Century (Belknap Press of Harvard University Press, 2014), quote p. 533.
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［34］Piketty, Capital,quote p. 515.
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［35］乐施会博客, “Number of Billionaires Doubled since Financial Crisis as Inequality Spirals Out of Contro” http://www.oxfam.org.uk/blogs/2014/10/number-of-billionaires-doubled-since-financial-crisis-as-inequality-spirals-out-of-control,29 October 2014.
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［36］Piketty, Capital,quote p. 515.
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［37］Groupe de Travail sur les nouvelles contributions financières internationales,Rapportà Monsieur Jacques Chirac, Président de la République, Paris, December 2004.pp
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［38］Piketty, Capital,quote p. 525.
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