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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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［8］HM Revenue and Customs, Child Benefit, Child Tax Credit, and Working Tax Credit (London: HM Revenue and Customs, 2012), quote p. 13.
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［9］Clair Vickery, “The Time-Poor: A New Look at Poverty,” Journal of Human Resources 12 (1977): 27-48; and Anthony B. Atkinson, Poverty in Europe (Oxford: Blackwell, 1998).
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［10］Michael E. Rose, The Relief of Poverty, 1834-1914 (London: Macmillan, 1972),quote pp. 63-64.
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［11］Lord Beveridge, Social Insurance and Allied Services (London: HMSO Cmd 6404, 1942), quote p. 12.
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［12］James J. Heckman, “Going Forward Wisely,” Speech to the White House Early Childhood Education Summit, 10 December, 2014, Center for the Economics of Human Development, University of Chicago.
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［13］Timothy M. Smeeding and Jane Waldfogel, “Fighting Child Poverty in the United States and United Kingdom: An Update,” Fast Focus no. 8 (2010): 1-5, quote p. 2.
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［14］HMRC, Child Benefit Statistics: Geographical Analysis August 2013, quote p. 7.
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［15］James A. Mirrlees, “An Exploration in the Theory of Optimum Income Taxation,”Review of Economic Studies 38 (1971): 175-208.
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［16］See Rolf Aaberge, Ugo Colombino, and Steinar Strom, “Do More Equal Slices Shrink the Cake? An Empirical Investigation of Tax-Transfer Reform Proposals in Italy,” Journal of Population Economics 17 (2004): 767-785; and, for Norway,Rolf Aaberge and Ugo Colombino, “Using a Microeconometric Model of Household Labour Supply to Design Optimal Income Taxes,” Scandinavian Journal of Economics 115 (2013): 449-475.
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［17］此外，我们应该谨慎地使用“选择”一词；无子女也有可能不是一种“选择”。
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［18］Amelia Hill, “Cash-Strapped Parents Choosing to Have Only One Baby, Survey Finds,” The Guardian, 31 October 2014.
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［19］关于这一算法，请参阅Tobin, “On Limiting the Domain of Inequality,” Journal of Law and Economics 13 (1970): 263-277,quote p.265。
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［20］即使这一做法具有可行性，但涉及公民身份资格的标准很敏感，这意味着我对下列做法是否明智存在很大的疑虑，即取得公民身份就能获得无条件基本收入。
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［21］Jurgen De Wispelaere and Lindsay Stirton, “The Public Administration Case against Participation Income,” Social Service Review 81 (2007): 523-549, 引自第540页。下一句引述的话来自第545页。参阅上述作者所著的“The Many Faces of Universal Basic Income,” Political Quarterly 75 (2004): 266-274.
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［22］Philippe Van Parijs, “Why Surfers Should Be Fed: The Liberal Case for an Unconditional Basic Income,” Philosophy and Public Affairs 20 (1991): 101-131.John Rawls, “The Priority of Right and Ideas of the Good,” Philosophy and Public Affairs 17 (1988): 251-276,quote p.7.
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