概述
按劳动收入向低收入工作家庭发放可退还税收抵免的制度。
发展
与工作贫困相关。
评价
有实证与批评。
常见问题
- 劳动所得税抵免是什么?
- 按劳动收入向低收入工作家庭发放可退还税收抵免的制度。
- 为何重要?
- 有助于理解社会。
来源核查日期:2026-10-26
参考文献
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- Meyer, B. D., & Rosenbaum, D. T. (2001). Welfare, the earned income tax credit, and the labor supply of single mothers. Quarterly Journal of Economics, 116(3), 1063–1114. 分解1990年代单亲母亲就业增长中EITC的贡献。
- Hotz, V. J., & Scholz, J. K. (2003). The earned income tax credit. In R. A. Moffitt (Ed.), Means-tested transfer programs in the United States (pp. 141–198). University of Chicago Press. 综述制度结构与研究,便于理解递增、平台、递减区间设计。
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