概念与提议
可减轻贫困陷阱。
收入保障实验
工作时间减少有限。
影响与比较
常与基本收入比较。
常见问题
- 简单来说?
- 低收入者领取补贴而非纳税。
- 与基本收入区别?
- 只针对低收入者。
来源核查日期:2026-10-26
参考文献
- Friedman, M. (1962). Capitalism and freedom. University of Chicago Press. 推广负所得税的经典。
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- Robins, P. K. (1985). A comparison of the labor supply findings from the four negative income tax experiments. The Journal of Human Resources, 20(4), 567–582. 比较四项实验劳动供给结果。
- Moffitt, R. A. (2003). The negative income tax and the evolution of U.S. welfare policy. Journal of Economic Perspectives, 17(3), 119–140. 梳理其对美国福利政策的影响。
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