摘要
尽管经济学家对负所得税有种种反对意见,其在我国的具体实施也面临一些难题,但是在处理公平与效率、调动低收入者的积极性方面负所得税仍不失为一种较好的解决之道。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。
It is a better way for the negative income tax to deal with the relationship between impartiality and efficiency and to provide a stimulus to the poor people's work.Although the economists hold different views ,and moreover,we must solve a lot of difficult problems in putting it into practice . The government of China should fulfill the policy of negative income tax to promote the social safeguard system in time.
出处
《甘肃理论学刊》
2004年第5期61-64,共4页
Gansu Theory Research
