| 实施负所得税制的必要性和可行性 |
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| 引用本文： | 廖又泉,龙菊梅.实施负所得税制的必要性和可行性[J].华东经济管理,2005,19(1):134-137. |
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| 作者姓名： | 廖又泉 龙菊梅 |
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| 作者单位： | 湖北大学,商学院,湖北,武汉,430062;中南财经政法大学,湖北,武汉,430060 |
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| 摘 要： | 负所得税制度首先由美国芝加哥大学的米尔顿·弗里德曼提出,后来又在西方经济学界得到了发展。本文则针对我国目前存在的弱势群体、城乡收入差距和内需不足等实际问题,分析了负所得税制度在我国实施的必要性和可行性,同时还运用负所得税制度的基本思想提出了超额累退所得税制
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| 关 键 词： | 负所得税 弱势群体 收入差距 超额累退所得税制 |
| 文章编号： | 1007-5097(2005)01-0134-04 |
| 收稿时间： | 2004/9/20 0:00:00 |
| 修稿时间： | 2004年9月20日 |
The Implementation Necessity and Feasibilityof the Negative Income Tax System |
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| LIAO You-quan,LONG Ju-mei.The Implementation Necessity and Feasibilityof the Negative Income Tax System[J].East China Economic Management,2005,19(1):134-137. |
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| Authors: | LIAO You-quan LONG Ju-mei |
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| Institution: | 1.School of Business,Hubei University,Wuhan 430062,China;2.Zhongnan University of Economics and Law,Wuhan 430060,China) |
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| Abstract: | The system of negative income tax was firstly proposed by Milton Friedman of Chicago University, and developed by economists in the west later. Combining the practical problem in our country, this paper analyzed the implementation necessity and feasibility of the negative income tax system and used the basic thought of the negative income tax system to put forward the excess regressive income tax system. |
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| Keywords: | negative income tax weak group income gap excess regressive income tax system |
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