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1、6TheBaseforDirectTaxationJamesBanksandPeterDiamond∗JamesBanksisProfessorofEconomicsatUCLandaDeputyResearchDirectoroftheIFS.Hisresearchfocusesonempiricalmodellingofindividualeconomicbehaviouroverthelife-cycle,withparticularfocusonconsumptionandspendingp
2、atterns,savingandassetaccumulation,housingdynamics,andretirementandpensionchoices.Recentworklooksatbroaderissuesintheeconomicsofageingsuchashealth,phys-icalandcognitivefunctioningandtheirassociationwithlabourmarketstatus,thedynamicsofworkdisability,and
3、thenatureofexpectationsofretirement,health,andlongevity.HeisalsoCo-PrincipalInvestigatoroftheEnglishLongitudinalStudyofAgeing.PeterDiamondisanInstituteProfessorandProfessorofEconomicsatMIT,wherehehastaughtsince1966.HehasbeenPresidentoftheAmericanEconom
4、icAssociation,oftheEconometricSociety,andoftheNationalAcademyofSocialInsurance.HeisaFellowoftheAmericanAcademyofArtsandSciencesandaMemberoftheNationalAcademyofSciences.Hehaswrittenonbehaviouraleconomics,publicfinance,socialinsurance,uncertaintyandsearch
5、theories,andmacroeconomics.HehasjustfinishedReformingPensions:PrinciplesandPolicyChoices(withNicholasBarr)andisworkingonabookontaxes,basedontheJahnssonLectureshedeliveredinSeptember2007.∗WewishtothankHenryAaron,TonyAtkinson,AlanAuerbach,RichardBlundell,
6、MalcolmGammie,MikeGolosov,JonGruber,BobHall,DanHalperin,KenJudd,LouisKaplow,GarethMyles,JimPoterba,DickTresch,AlehTsyvinski,IvánWerning,andEricZoltforhelpfulcom-ments,BenEtheridge,CatarinaReis,JohannesSpinnewijn,andMaisyWongforresearchassistance.Financ
7、ialsupportfromtheNationalScienceFoundationundergrantSES-0648741andfromtheESRCandNuffieldFoundationthroughtheirfundingoftheMirrleesReviewatIFSisgratefullyacknowledged.DatafromtheBritishHouseholdPanelSurvey(BHPS)andtheSurveyofPersonalIncomes(SPI)wereavaila
8、blethroughtheUKDataArchive.TheBHPSiscopyrightInstituteforSocialandEconomicResearch;theSPIiscrowncopyright,reproducedwiththepermissionoftheControllerofHMSOandtheQueen’sPrinterforScotland.Noneoftheseinstitutionsbearsanyresponsibilityforth
