摘要
现行的社会保障制度缺陷之一是某种程度上降低了失业者正常渠道再就业的积极性，许多失业者不得不从事较为普遍的隐性就业。本文探索引入“负所得税”的方法，建立更加有效的社会保障制度，既减轻了国有企业和政府的负担，又保护了下岗职工再就业的积极性。
A defect of current social security system is that i t depresses the unemployed's enthusiasm to take up an occupation in a way, with the unemployed often having to be in recessive employment.This paper explo r es introducing the negative income tax to constitute a more effective social sec urity system, which not only alleviates the burden of SOE and the government b ut also enhances the unemployed's enthusiasm to take up an occupation.
出处
《中央财经大学学报》
CSSCI
北大核心
2001年第11期61-64,共4页
Journal of Central University of Finance & Economics
