1 ?George Gilder, Wealth and Poverty (Regnery, 2012), 256.
2 ?“The World’s Billionaires,”Forbes, March 1, 2016; Warren E. Buffett,“Stop Coddling the Super-rich,”New York Times, Aug. 14, 2011.
3 ?Hazlitt, Economics in One Lesson, 25–26; Friedman, Capitalism and Freedom, 173; Wanniski, Way the World Works, 84–86; Mankiw, “I Can Afford Higher Taxes”; Holman W. Jenkins Jr., “Bad Days for Wal-Mart Americans,”WallStreet Journal, Jan. 19, 2016.
4 ?Boehner and Ryan: David Jackson, “Obama, GOP to Revive Tax Debate,”USA Today, Sept. 18, 2011. Ryan: McCormack, “Paul Ryan.”
5 ?Curtis S. Dubay and David R. Burton, “The Lee-Rubio Tax Plan’s Business Reforms Are Tremendously Pro-growth” (Heritage Foundation Backgrounder3000, March 9, 2015).
6 ?Friedman, Capitalism and Freedom, 174–75.
7 ?Rand Paul 2016, “Rand Paul’s Tax Plan Would Blow Up the Tax Code and Start Over,” https://randpaul.com/issue/taxes; Ted Cruz, “A Simple Flat Tax for Economic Growth,”Wall Street Journal, Oct. 28, 2015;James Freeman, “The End of the War on Business?,”Wall Street Journal, Jan. 20,2016.
8 ?Howard Gleckman, “How the GOP Candidates’ Tax Plans Stack Up Against One Another,”TaxVox, Tax Policy Center, Feb. 18, 2016; Joseph Rosenberg et al., “An Analysis of Ted Cruz’s Tax Plan,” Tax Policy Center, Feb. 16, 2016.
9 ?Paul D. Ryan, “A GOP Road Map for America’s Future,”Wall Street Journal, Jan. 26, 2010; Kyle Pomerleau, “Details and Analysis of Dr. Ben Carson’s Tax Plan,” Tax Foundation, Jan. 6, 2016; Elaine Maag et al.,“An Analysis of Marco Rubio’s Tax Plan,” Tax Policy Center, Feb. 11,2016.
10 ?Hazlitt, Economics in One Lesson, 25–26; Wanniski, Way the World Works, 89–90; Amity Shlaes and Matthew Denhart, “Where the Rubio Tax Plan Falls Short,”Wall Street Journal, April 2, 2015.
11 ?Milton Friedman, “High Living as a Tax Shelter,”Newsweek, Nov. 8,1976; Hayek, Constitution of Liberty, 445; George F. Will, “The Nonexis tent Case for Progressive Taxation,”Washington Post, Dec. 4, 2015.
12 ?Alan Greenspan, “The Tax System” (testimony before the President’s Advisory Panel on Federal Tax Reform, March 3, 2005); House Commit tee on the Budget, Path to Prosperity, 51.
13 ?James Risen and Robert A. Rosenblatt, “He Urges National Sales Tax:Economists Like Babbitt Plan—but Few Others Do,”Los Angeles Times, Jan. 25, 1988.
14 ?Harland Prechel, Big Business and the State: Historical Transitions and CorporateTransformations, 1880s–1990s (SUNY Press, 2000), 167.
15 ?Ronald Reagan, “Message to the Congress Transmitting the Annual Economic Report of the President” (Feb. 10, 1982), American Presidency Project, http://www.presidency.ucsb.edu/ws/?pid=42121.
16 ?Buffett, “Stop Coddling the Super-rich.”
17 ?事实证明，投资于我们有资格投资的小型企业有一个特定的税收减免优惠，但直到多年后我们才知道。
18 ?Citizens for Tax Justice, “Top Federal Income Tax Rates Since 1913”;U.S. Bureau of Economic Analysis, table 1.1.1, “Percent Change from Preceding Period in Real Gross Domestic Product”; table 2.1, “Personal Income and Its Disposition.”
19 ?Congressional Budget Office, The Economic Effects of Comprehensive Tax Reform, July 1997, 25; Michael J. Boskin, “Taxation, Saving, and the Rate of Interest,”Journal of Political Economy 86, no. 2, pt. 2 (April 1978): S16.
20 ?Eric Toder and Kim Rueben, “Should We Eliminate Taxation of Capital Income?,” in Taxing Capital Income, ed. Henry J. Aaron, Leonard E. Bur man, and C. Eugene Steuerle (Urban Institute Press, 2007), 127, 135; Jane G. Gravelle and Donald J. Marples, “Tax Rates and Economic Growth”(Congressional Research Service report R42111, Jan. 2, 2014), 6.
21 ?Leonard E. Burman, The Labyrinth of Capital Gains Tax Policy: A Guide for the Perplexed (Brookings Institution Press, 1999), 56–57, 81.
22 ?Christopher D. Carroll, “Why Do the Rich Save So Much?,” in Does Atlas Shrug? The Economic Consequences of Taxing the Rich, ed. Joel B.Slemrod (Harvard University Press, 2002).
23 ?削减资本利得税率可以导致税收的一次性增加，但这种影响的前提是纳税人有时间进行资产出售；从长远来看，不同的资本利得税率对资本利得收入几乎没有影响。Burman, Capital Gains Tax Policy, 60–63.
24 ?William G. Gale, Aaron Krupkin, and Kim Rueben, “The Relationship Between Taxes and Growth at the State Level: New Evidence,”National Tax Journal 68, no. 4 (December 2015): 919–42.
25 ?Noah Smith, “Growth Fantasy of Tax Cuts and Small Government,”Bloomberg, July 17, 2015; Menzie Chinn, “The Information Content of the ALEC-Laffer-Moore-Williams Economic Outlook Ranking,”Econbrowser (blog), July 11, 2015; Menzie Chinn, “Kansas Relative Em ployment Performance since 2005,”Econbrowser (blog), May 7, 2016.
26 ?Citizens for Tax Justice, “Top Federal Income Tax Rates Since 1913”;U.S. Bureau of Economic Analysis, table 1.1.1, “Percent Change from Preceding Period in Real Gross Domestic Product.”
27 ?Congressional Budget Offi ce, The Distribution of Household Income and FederalTaxes, 2010, Pub. No. 4613 (Dec. 2013) (Supplemental Data);U.S. Bureau of Economic Analysis, table 1.1.1, “Percent Change from Preceding Period in Real Gross Domestic Product”; U.S. Bureau of Labor Statistics,“Labor Force Participation Rate, 25–54 Years.”
28 ?Emmanuel Saez, Joel Slemrod, and Seth H. Giertz, “The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,”Journal of Economic Literature 50, no. 1 (March 2012): 3–4;Robert McClellandand Shannon Mok, “A Review of Recent Research on Labor Supply Elasticities” (Congressional Budget Office working paper, 2012-12, Oct.2012), table 2; Gravelle and Marples, “Tax Rates and Economic Growth,” summary.
29 ?Robert A. Moffi tt and Mark O. Wilhelm, “Taxation and the Labor Supply:Decisions of the Affluent,” in Slemrod, Does Atlas Shrug; McClelland and Mok, “Review of Recent Research,” 5; Leonard E. Burman, “Taxes andInequality,”Tax Law Review 66 (2013): 585.
30 ?Saez, Slemrod, and Giertz, “Elasticity of Taxable Income,” 43.
31 ?Thomas L. Hungerford, “Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945 (Updated)” (Congressional Research Service report, R42729, Dec. 12, 2012).
32 ?Peter Diamond and Emmanuel Saez, “The Case for a Progressive Tax:From Basic Research to Policy Recommendations,”Journal of Economic Perspectives 25, no. 4 (Fall 2011): 171. 最优税率可能略高或略低，这取决于通过创新性会计避税的难易程度。
33 ?Simon Johnson and James Kwak, 13 Bankers: The Wall Street Takeover and the Next Financial Meltdown (Pantheon, 2010).
34 ?For example, see Andy Kessler, “The Capitalist as the Ultimate Philan thropist,”Wall Street Journal, June 24, 2015.
35 ?Hayek, Constitution of Liberty, 332–33; Friedman, Capitalism and Freedom, 34.
36 ?As recollected by the Supreme Court justice Felix Frankfurter. See “Taxes Are What We Pay for Civilized Society,” Quote Investigator, April 13,2012.
37 ?前 1%的家庭获得了总减税额的 30%以上。Greg Leiserson and Jeffrey Rohaly, “The Distribution of the 2001–2006 Tax Cuts: Updated Projec tions, November 2006,” Tax Policy Center, tables 7–12.
