负所得税

负所得税的任何方案必须至少包括3个方面：最低收入，边际税率及中断点。

Any proposal for a negative income tax must have at least three elements-an income floor , a marginal tax rate , and a cutoff point .

我国政府应尽快实施负所得税政策来充实我国的最低生活保障制度。

The government of China should fulfill the policy of negative income tax to promote the social safeguard system in time .

负所得税与我国收入分配的调整和改革

Reform of Income Allocation in China On Adjusting Differences in Individual Income

运用负所得税方案对其进行改革，是可能的，也是必要的。

The reform is possible and necessary . That is urgent at present .

负所得税制度评析

An Analysis on the Negative Income Taxation System

国家有限责任阶段，主要有制度变迁理论、负所得税理论。

In state limited liability stage , the main reasons were the Institutional Change Theory , and The Negative Income Tax theory .

负所得税制度首先由美国芝加哥大学的米尔顿·弗里德曼提出，后来又在西方经济学界得到了发展。

The system of negative income tax was firstly proposed by Milton Friedman of Chicago University , and developed by economists in the west later .

该计划以负所得税理论为依据，以现金支付为手段，以接受工作培训为条件，对福利制度进行革命性的改革。

The plan was based on the Negative Income Tax Theory and paid in cash , only if he / she had accepted the job training .

与此同时，美国政府以诱人的负所得税来激励低收入劳动者，负所得税让再就业者可以领到更高的税后工资。

Meanwhile , the government dangled a juicy negative income tax in front of low-income workers , boosting pay for those who re-entered the work force .

这些税收抵免本应鼓励人们更积极地工作，因为通过实施负所得税，它们实际上提高了穷困家庭的每小时工资。

These credits should encourage more work , because , in effect , they boost the hourly wages of poor households by applying a negative income tax .

负所得税是一种所得税制度与社会福利制度有机结合的有效机制，是对收入低于一定水平的贫困人群提供自动支付的措施。

Organically combined with social welfare system , negative income tax is one kind of the effective mechanism , providing the payment voluntarily to the poor under certain level of income .

最后，结合我国为提高低收入人群福利而实施的低保制度的现实状况，本文特别讨论了负所得税，其中包括税率问题和不同收入范围内的最优转移支付问题。

Finally , combing the reality of subsistence security system to improve benefits of low_income groups , this paper especially discuss the negative income tax including the tax rate and the optimum transfer payment style in different earning ranges .

为了帮助社会应对机器人主导劳动力市场所引发的结构性变化，巴斯提出了一些奇特的想法，例如对经济产出而非收入征税，或实施“负所得税”――即政府向公民支付津贴以确保某一收入水平。

Bass presented some outlandish ideas to help societies deal with the structural changes generated by a robot-heavy workforce , including taxing economic output rather than income , or implementing a ' negative income tax , ' in which governments pay citizens a stipend in order to guarantee a level of income .