negative income tax

简明释义

逆所得税

英英释义

A negative income tax is a system of taxation that provides payments to individuals or families whose income falls below a certain threshold, effectively ensuring a minimum income level.

负所得税是一种税收制度,为收入低于某一阈值的个人或家庭提供支付,实际上确保了最低收入水平。

例句

1.The government introduced a negative income tax to support low-income families.

政府引入了负所得税来支持低收入家庭。

2.Under the proposed plan, individuals earning below a certain threshold would receive a negative income tax credit.

根据提议的计划,收入低于某一阈值的个人将获得负所得税抵免。

3.Implementing a negative income tax could simplify the welfare system.

实施负所得税可以简化福利系统。

4.The concept of a negative income tax was first suggested by economist Milton Friedman.

经济学家米尔顿·弗里德曼首次提出了负所得税的概念。

5.Many economists believe that a negative income tax could reduce poverty rates significantly.

许多经济学家认为,负所得税可以显著降低贫困率。

作文

The concept of negative income tax has been a topic of discussion among economists and policymakers for decades. It represents a revolutionary approach to welfare and taxation, aiming to provide financial support to low-income individuals while also simplifying the tax system. The idea was popularized by economist Milton Friedman in the 1960s, who argued that a negative income tax could replace traditional welfare programs with a more efficient and less stigmatizing method of providing assistance.At its core, a negative income tax is designed to ensure that all citizens have a minimum level of income. Under this system, individuals earning below a certain threshold receive payments from the government instead of paying taxes. For example, if the threshold is set at $20,000, someone earning $15,000 would receive a payment that supplements their income to reach the threshold amount. This mechanism not only helps alleviate poverty but also incentivizes work, as individuals can earn additional income without losing their benefits entirely.One of the primary advantages of a negative income tax is its simplicity. Traditional welfare programs often involve complicated eligibility requirements and bureaucratic processes that can deter individuals from seeking help. In contrast, a negative income tax would streamline the process, as it relies on existing tax infrastructure. This means that individuals would automatically receive their benefits based on their income reported during tax season, reducing the need for extensive paperwork and applications.Moreover, a negative income tax can help reduce the stigma associated with receiving government assistance. Many people feel embarrassed or ashamed to accept welfare benefits, which can lead to underutilization of available resources. By integrating support into the tax system, a negative income tax normalizes financial assistance, making it a part of the standard economic framework rather than a separate, often marginalized program.Critics of the negative income tax argue that it may disincentivize work for some individuals, as they might choose to rely solely on government payments rather than seeking employment. However, studies suggest that this effect is minimal, especially when the payment structure is designed to encourage work. For instance, if the benefit decreases gradually as income increases, individuals are more likely to pursue jobs without fear of losing their financial support altogether.In practice, several countries have experimented with variations of the negative income tax. For example, Canada’s Guaranteed Income Supplement and Alaska’s Permanent Fund Dividend are both examples of programs that embody similar principles. These initiatives have shown promising results in reducing poverty rates and improving overall well-being among low-income populations.In conclusion, the negative income tax presents a compelling alternative to traditional welfare systems. By providing a safety net for low-income individuals while promoting work and reducing administrative burdens, it offers a path toward a more equitable society. As discussions about social safety nets continue, the negative income tax deserves serious consideration as a viable solution to poverty and economic inequality.

“负所得税”这一概念在经济学家和政策制定者中已讨论了数十年。它代表了一种革命性的福利和税收方法,旨在为低收入个人提供财政支持,同时简化税制。这个理念在20世纪60年代由经济学家米尔顿·弗里德曼推广,他认为“负所得税”可以用一种更有效且不带污名化的方法取代传统的福利项目。“负所得税”的核心目的是确保所有公民拥有最低收入水平。在这一制度下,收入低于某一阈值的个人将从政府获得支付,而不是缴纳税款。例如,如果阈值设定为20,000美元,那么一个收入为15,000美元的人将获得一笔补贴,以使其收入达到阈值。这一机制不仅有助于减轻贫困,还激励工作,因为个人可以在不完全失去福利的情况下增加额外收入。“负所得税”的主要优点之一是其简单性。传统的福利项目通常涉及复杂的资格要求和官僚程序,这可能会使人们不愿寻求帮助。相比之下,“负所得税”将简化这一过程,因为它依赖于现有的税收基础设施。这意味着个人将在报税季节根据其报告的收入自动获得福利,从而减少了大量的文书工作和申请需求。此外,“负所得税”还可以帮助减少接受政府援助的污名。许多人感到接受福利的羞愧或耻辱,这可能导致可用资源的低利用率。通过将支持整合到税收系统中,“负所得税”使财政援助正常化,使其成为标准经济框架的一部分,而不是一个单独的、常常被边缘化的项目。批评者认为“负所得税”可能会对某些个人产生不利影响,因为他们可能选择依靠政府支付而不是寻求就业。然而,研究表明,这种影响是微乎其微的,尤其是在支付结构设计上能够鼓励工作的情况下。例如,如果福利随着收入的增加而逐渐减少,个人更有可能追求工作,而不必担心完全失去经济支持。在实践中,一些国家已经尝试了“负所得税”的变体。例如,加拿大的保障收入补充金和阿拉斯加的永久基金红利都是体现类似原则的项目。这些举措在降低贫困率和改善低收入人群整体福祉方面显示出积极成果。总之,“负所得税”提供了一种引人注目的替代传统福利系统的方案。通过为低收入个人提供安全网,同时促进工作和减少行政负担,它为实现更公平的社会提供了一条道路。在关于社会安全网的讨论继续进行时,“负所得税”值得作为解决贫困和经济不平等的可行方案受到认真考虑。