解读中外低保制度中的隐含税率

Concealed Tax Rate in the Lowest Living Standard Ensurance System

在当今各国的最低生活保障制度中普遍采用“补差式救助”的设计方案。该方案能够保障贫困人口的最低生活水平,但由于存在隐含税率,可能会诱引劳动力供给下降、社会劳动生产率降低等一系列问题。为此,对中外低保制度中的隐含税率进行详细解读,并加以比较分析,有利于深刻理解社会救助的作用机理,为制度改进提供思路。

Nowadays, a lot of countries use the program of ＂compensation salvation＂ in their lowest living standard guarantee systems. This program can ensure the lowest living standard of the poor people. But, because of the existence of implicit tariff rate, it may bring out a set of problems such as the decrease of the labor force and the depression of productivity. Consequently, To understanding and comparing the implicit tariff rate between Chinese and foreign country＇s lowest living standard ensurance systems can help us to deeply comprehend the principle of social ensurance, and supply methods for the betterment of institution.