负所得税研究现状及趋势

The Research Status Quo and Trend of Negative Income Tax

国内外学者在其研究中均指出负所得税能够兼顾公平和效率,但就如何实施、实施的条件、实施的效果等方面引起诸多学者的激烈讨论。本文对国内外学者有关负所得税的研究文献进行梳理总结,以期对负所得税和社会保障体系的研究提供一定的借鉴意义。

The scholars,from home and abroad,point out that the negative income tax could balance justice and efficiency.But some issues,such as how to carry out,the conditions of implementation,the effects of implementation,have caused the arguments among the scholars.This article summarizes the research literature about the negative income tax,and hopes to make a contribution to the study of the negative income tax and the social security system.