| 负所得税与我国收入分配的调整和改革 |
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| 引用本文： | 赵万江,江世银.负所得税与我国收入分配的调整和改革[J].软科学,2001,15(3):35-37. |
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| 作者姓名： | 赵万江 江世银 |
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| 作者单位： | 1. 攀枝花大学 教务处,
2. 四川工业学院 经济系, |
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| 基金项目： | 国家社会科学基金(OOEK001) |
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| 摘 要： | 市场经济是注重效率的经济，往往以牺牲平等作为代价，负所得税是解决平等与效率矛盾问题的一种较好选择。它与社会保障同属于财政分配范畴，但二者毕竟是两种不同的收入分配调节政策。本文在此基础上进一步提出了实施负所得税计算的两种方案。
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| 关 键 词： | 负所得税 社会保障 社会平等 |
| 文章编号： | 1001-8409(2001)03-0035-03 |
Negative Income Tax and the Adjustment and Reform of Income Allocation in China |
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| Abstract: | Market economy is an economy that emphasizes the efficiency and is often achieved at the cost of equality． Negative income tax is a good solution to the contradictory problem between equality and efficiency． Just as social security, it belongs to the catalogue of financial allocation． However, they are two different adjustment policies of income allocation． Based on the above, the authors put forward two methods of calculating negative income tax． |
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| Keywords: | negative income tax social security social equality |
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