实施负所得税制的必要性和可行性

The Implementation Necessity and Feasibilityof the Negative Income Tax System

负所得税制度首先由美国芝加哥大学的米尔顿·弗里德曼提出,后来又在西方经济学界得到了发展。本文则针对我国目前存在的弱势群体、城乡收入差距和内需不足等实际问题,分析了负所得税制度在我国实施的必要性和可行性,同时还运用负所得税制度的基本思想提出了超额累退所得税制。

The system of negative income tax was firstly proposed by Milton Friedman of Chicago University, and developed by economists in the west later. Combining the practical problem in our country, this paper analyzed the implementation necessity and feasibility of the negative income tax system and used the basic thought of the negative income tax system to put forward the excess regressive income tax system.