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近年来,美国劳动所得退税补贴政策已成为美国联邦政府针对低收入工作群体最大的现金援助项目。国内有关该政策的现有少量研究多是从财税政策角度,本文则基于福利政策的新视角,对劳动所得退税补贴政策产生的理论基础、现实背景、发展演变、运行机制、缓贫效果等方面进行细致分析,并根据我国最低生活保障制度(目前是我国最大的针对低收入人群的现金救助项目)运行中存在的一系列问题提出改进建议,以期在缓解贫困、保障人们基本生活水平的同时提高该制度对低收入群体的激励效应。
In recent years, the U.S. tax rebate on labor income has become the largest cash assistance program for low-income work groups by the U.S. federal government. In our country, most of the existing studies on this policy are mostly from the perspective of finance and taxation policy. Based on the new perspective of welfare policy, this paper analyzes the theoretical foundation, realistic background, development and evolution, operation mechanism and poverty alleviation effect of the tax rebate subsidy policy And make suggestions based on a series of problems in the operation of China’s minimum living standard guarantee system (currently China’s largest cash relief program targeting at low-income people) with a view to improving poverty alleviation and ensuring people’s basic living standards at the same time The system’s incentive effect on low-income groups.