| 负所得税：我国最低生活保障制度改革的方向 |
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| 引用本文： | 聂佃忠.负所得税：我国最低生活保障制度改革的方向[J].甘肃理论学刊,2004(5):61-64. |
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| 作者姓名： | 聂佃忠 |
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| 作者单位： | 中共甘肃省委党校,经济学教研部,甘肃,兰州,730070 |
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| 摘 要： | 尽管经济学家对负所得税有种种反对意见,其在我国的具体实施也面临一些难题,但是在处理公平与效率、调动低收入者的积极性方面负所得税仍不失为一种较好的解决之道。我国政府应尽快实施负所得税政策来充实我国的最低生活保障制度。
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| 关 键 词： | 米尔顿·弗里德曼 负所得税 最低生活保障制度 |
| 文章编号： | 1003-4307(2004)04-0061-04 |
| 修稿时间： | 2004年7月10日 |
Negative Income Tax:The Tendency To The Reform Of Social Safeguard System Of China |
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| NIE Dian-zhong.Negative Income Tax:The Tendency To The Reform Of Social Safeguard System Of China[J].Gansu Theory Research,2004(5):61-64. |
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| Authors: | NIE Dian-zhong |
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| Abstract: | It is a better way for the negative income tax to deal with the relationship between impartiality and efficiency and to provide a stimulus to the poor people's work.Although the economists hold different views ,and moreover,we must solve a lot of difficult problems in putting it into practice . The government of China should fulfill the policy of negative income tax to promote the social safeguard system in time. |
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| Keywords: | Milton Friedman negative income tax social safeguard system |
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