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负所得税就是政府界定出一个最低收入线,然后按一定的负所得税税率,对在最低收入线以下的穷人,根据他们不同的实际收入给予一定的补助。青年经济学家王东京等人对这一理论作了介绍。
Negative income tax is the government to define a minimum income line, and then according to a certain negative income tax rate for the poor below the minimum income line, according to their different actual income to give some subsidies. Wang Dongjing and other economists introduced this theory.