逆弹性法则
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张瑜:看本有趣的书
一瑜中的· 2026-02-10 08:22
Core Viewpoint - The book "The Absurdity and Wisdom of Taxes" by Michael Keen combines knowledge with enjoyment, making it accessible for non-professionals to understand the world of taxation [1]. Group 1: Structure and Themes of the Book - The book is organized by topics rather than a chronological timeline, making it a "taxation time-travel drama" [2]. - It consists of five parts: 1. Anecdotes from tax history, exploring key tax principles 2. The balance of taxation, focusing on fairness for beneficiaries and victims 3. Tax avoidance and government countermeasures 4. The dark side of taxation, including painful tax administration 5. Summary and outlook, providing 11 insights for future taxation based on historical lessons [2]. Group 2: Interesting Tax Stories - In the 19th century, British ships had a high accident rate due to taxation on port and lighthouse fees, which increased with the ship's size but not its draft [4][5]. - The introduction of window tax in Britain led to taxpayers sealing their windows to avoid higher taxes, resulting in decreased living quality and no fiscal gain [9][10]. - Property taxes based on width led to "skinny tall buildings" in Vietnam and Japan, distorting architectural designs [13][14]. - Historical taxes like the beard tax in Russia and hat tax in England aimed to change social behaviors, reflecting the use of taxation for cultural reform [17][19]. - The high taxation on athletes in the UK has led to a perception of "invisible discrimination," affecting their participation in events [20][21].