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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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［39］Richard A. Musgrave and Peggy B. Musgrave, Public Finance in Theory and Practice, 5th ed. (New York: McGraw-Hill,1989), quote p. 373.
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［40］George F. Break and Joseph A. Pechman, Federal Tax Reform (Washington,D.C.: The Brookings Institution, 1975),quote p.78.
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第8章 人人享有社会保障
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［1］Ive Marx, Brian Nolan, and Javier Olivera, “The Welfare State and Anti-PovertyPolicy in Rich Countries,” in Anthony B. Atkinson and Franois Bourguignon,Handbook of Income Distribution, vol. 2B (Amsterdam: Elsevier, 2015), 2063-2139, quote p. 2081.
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［2］Anthony B. Atkinson, “What Is Happening to the Distribution of Income inthe UK?” Proceedings of the British Academy 82 (1993): 317-351.
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［3］Michael Brewer, Emmanuel Saez, and Andrew Shephard, “Means-Testingand Tax Rates on Earnings,” in Stuart Adam et al., Dimensions of Tax Design
:Mirrlees Review, vol. 1 (Oxford: Oxford University Press, 2010), 90-173, quotep. 143.
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［4］European Commission, The Social Situation in the European Union 2008 (Brussel
:Directorate-General for Employment,Social Affairs and Capital Opportunities，2009), quote p. 45.
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［5］Manos Matsaganis, Alari Paulus, and Holly Sutherland, “The Take-Up of Social Ben e fits,” Research Note, European Observatory on the Social Situation,2008, quote pp. 3-4.
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［6］Dean Plueger, “Earned Income Tax Credit Participation Rate for the Tax Year 2005,” IRS Research Bulletin 500 (2009): 151-195, quote p. 179.
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［7］Brian Abel-Smith and Peter Townsend,The Poor and the Poorest: A New Analysis of the Ministry of Labour’s Family Expenditure Surveys of 1953-54 and 1960(London: Bell, 1965).
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