摘要
市场竞争追求高效率的结果会导致收入分配的不平等 ,政府实施的有助于增进收入公平分配的各种福利计划 ,往往容易影响经济效率。负所得税制度尽管也会减少劳动供给 ,但可以在一定程度上兼顾公平与效率 ,尤其是能够对收入特别低的人群组提供必要的保障 ,而又很少影响其工作热情 ,是对个人所得税制度的一种延伸和改善 ,实施负所得税制度是政府福利计划进一步改革和完善的趋势。
Manufacturers chase high efficiency through Market competition resulting in inequality in distribution; the government initiates welfare plans to achieve fair distribution hindering economic efficiency. Despite a reduction of labor supply, the negative taxation system can keep a balance between fairness and efficiency to a certain degree. This system can offer some necessary means to the low-income group and rarely harm their enthusiasm to work. This is the logic extension and an improvement to the current income taxation system. The implementation of the negative taxation system indicates the trend in the reform and perfection of the government welfare plan.
出处
《经济经纬》
北大核心
2001年第5期72-75,共4页
Economic Survey
