| 解读中外低保制度中的隐含税率 |
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| 引用本文： | 左春玲,袁伦渠.解读中外低保制度中的隐含税率[J].石家庄经济学院学报,2007,30(3):25-28. |
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| 作者姓名： | 左春玲 袁伦渠 |
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| 作者单位： | 1. 北京物资学院,劳动人事系,北京,101149
2. 北京交通大学,经济管理学院,北京,101149 |
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| 摘 要： | 在当今各国的最低生活保障制度中普遍采用“补差式救助”的设计方案。该方案能够保障贫困人口的最低生活水平，但由于存在隐含税率，可能会诱引劳动力供给下降、社会劳动生产率降低等一系列问题。为此，对中外低保制度中的隐含税率进行详细解读，并加以比较分析，有利于深刻理解社会救助的作用机理，为制度改进提供思路。
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| 关 键 词： | 隐含税率 补差式救助 低保制度 |
| 文章编号： | 1007-6875（2007）03-0025-04 |
| 修稿时间： | 2007-03-25 |
Concealed Tax Rate in the Lowest Living Standard Ensurance System |
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| ZUO Chun-ling,YUAN Lun-qu.Concealed Tax Rate in the Lowest Living Standard Ensurance System[J].Journal of Shijiazhuang University of Economics,2007,30(3):25-28. |
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| Authors: | ZUO Chun-ling YUAN Lun-qu |
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| Institution: | 1. Beijing Wuzi University, Beijing 101149 ; 2. Beijing Jiaotong University, Beijing 101149 |
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| Abstract: | Nowadays,a lot of countries use the program of "compensation salvation" in their lowest living standard guarantee systems.This program can ensure the lowest living standard of the poor people.But,because of the existence of implicit tariff rate,it may bring out a set of problems such as the decrease of the labor force and the depression of productivity.Consequently,To understanding and comparing the implicit tariff rate between Chinese and foreign country's lowest living standard ensurance systems can help us to deeply comprehend the principle of social ensurance,and supply methods for the betterment of institution. |
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| Keywords: | concealed tax rate compensation salvation the lowest living standard guarantee system |
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