英国——征税的时刻：政策、政治与原则。由Ben Ansell撰写，2026年8月发表。论文认为，新的财政契约应当使税制减轻对年轻劳动者的负担，转向对财富、财产和未劳而获收益征税。作者建议：• ——以税率为0.65%的比例房产税取代市政税（council tax）和印花税（stamp duty）——使资本利得税与所得税税率持平，并配套投资扣除以保护正常回报——将国民保险扩展至年长的收入者，包括把现行对在职工资者征收的2%国民保险附加费同样适用于领取养老金者
United Kingdom - Taxing times: Policies, politics, and principles Written by Ben Ansell, Published August 2026 The paper argues that a new fiscal contract should therefore rebalance the system away from younger workers and towards wealth, property and unearned gains. The author suggests:• - Replacing council tax and stamp duty with a proportional property tax set at a rate of 0.65 per cent - Equalising capital gains tax with income tax rates, alongside an investment allowance to protect normal returns - Extending national insurance to older earners, including by applying the existing 2 per cent NI surcharge on earners to pensioners