NIT,負(fù)所得稅的概念及例子

1、Lesson OneHow to Get the Poor off Our ConscienceJohn Kenneth Galbraith第一頁(yè)，共三十頁(yè)。Group 11.John Kenneth Galbraith Life Works Achievement2.John.M.Keynes and Keynesian economics in 1930s3. Reagans economics4.Gini-Coefficient 第二頁(yè)，共三十頁(yè)。Group 24.Social Darwinism5.Supply-side economics6.NIT7.Milton Friedman8

2、.Adam Smith David Ricardo John D.Recketfeller第三頁(yè)，共三十頁(yè)。第四頁(yè)，共三十頁(yè)。John Kenneth GalbraithBorn:October 15,1908Died :April 29,2006(aged 97)A Canadian-American economistA Keynesian （凱恩斯主義者） an institutionalist（經(jīng)濟(jì)思想史上的制度學(xué)派）第五頁(yè)，共三十頁(yè)。Early life and teaching:1934 Ph.D in agricultural economics from the Univers

3、ity of California, Berkeley.Became a tutor at Harvard University1937A year-long fellowship at the University of Cambridge(where he was influenced by John Maynard Keynes)第六頁(yè)，共三十頁(yè)。1939-1940Taught at Princeton University1949Appointed professor of economics at HarvardServed as deputy head of the Office

4、of Price Administrationworked for Fortune Magazine for 5 years where he expounded （詳細(xì)說(shuō)明）Keynesianism to the American business leadership第七頁(yè)，共三十頁(yè)。During World War II1961-1963 As an adviser to President John F. Kennedy, Galbraith was appointed United States Ambassador to India1972 Served as president

5、of the American Economic Association2006 Died in Cambridge第八頁(yè)，共三十頁(yè)。Works Although he was a president of the American Economic Association, Galbraith was considered an iconoclast （打破舊習(xí)的人）by many economists1977 The Age of Uncertainty for BBC televisionHundreds of essays and a number of novels: Among h

6、is novels, A Tenured Professor achieved particular critical acclaim.第九頁(yè)，共三十頁(yè)。Some of Kenneths famous economics books1952 American Capitalism: The Concept of Countervailing Power1954 Best seller The Great Crash, 1929 1958 The Affluent Society 1973 Economics and the Public Purpose 1994 A Short History

7、 of Financial Euphoria第十頁(yè)，共三十頁(yè)。Honors1985 The American Humanist Association named him the Humanist of the Year1993 Lomonosov Gold Medal1997 Order of Canada (Officer) 2000 Awarded the U. S. Presidential Medal of Freedom2001 Padma Vibhushan (India) 第十一頁(yè)，共三十頁(yè)。John M.KeynesJohn Maynard Keynes(5 June 188

8、3 21 April 1946)A British economist whose ideas have profoundly affected the theory and practice of modern macroeconomics and the economic policies of governments.第十二頁(yè)，共三十頁(yè)。Economic theory in 1930s(because of the Great Depression)The General Theory of Employment, Interest and MoneyThe central argume

9、nt: the level of employment is determined, not by the price of labour as in neoclassical （新古典主義的）economics, but by the spending of money (aggregate demand 總需求)第十三頁(yè)，共三十頁(yè)。under-employment and under-investment are likely to be the natural state unless active measures are takenactivist economic policy b

10、y government to stimulate demand in times of high unemployment, for example by spending on public works.The General Theory is often viewed as the foundation of modern macroeconomics第十四頁(yè)，共三十頁(yè)。Gini-coefficient 基尼系數(shù)A measure of statistical dispersion （離差） developed by the Italian statistician and socio

11、logist Corrado GiniAn internationally recognised measure usually only applied to the wealth of countriesThe inequality among values of a frequency distribution (for example levels of income or wealth)第十五頁(yè)，共三十頁(yè)。Social Darwinism 社會(huì)達(dá)爾文主義A theory that persons, groups, and races are subject to the same l

12、aws of natural selection as Charles Darwin had proposed for plants and animals in nature.第十六頁(yè)，共三十頁(yè)。Social DarwinismSocial Darwinists, held that the life of humans in society was a struggle for existence ruled by survival of the fittest（適者生存）The theory was used from the late 19th century to support l

13、aissez-faire（放任政策） capitalism and political conservatism（保守主義） Social Darwinism declined as scientific knowledge expanded第十七頁(yè)，共三十頁(yè)。Supply-side economic 供應(yīng)經(jīng)濟(jì)學(xué)Supply-side economics is a school of macroeconomic (整體經(jīng)濟(jì)） thought Economic growth can be most effectively created by lowering barriers for peop

14、le to produce (supply) goods and services, such as lowering income tax and capital gains tax rates, and by allowing greater flexibility by reducing regulation. 第十八頁(yè)，共三十頁(yè)。Supply-side economicAccording to supply-side economics, consumers will then benefit from a greater supply of goods and services at

15、 lower prices. 第十九頁(yè)，共三十頁(yè)。Negative income tax （NIT）負(fù)所得稅In economics, a negative income tax is a progressive income tax system where people earning below a certain amount receive supplemental pay from the government instead of paying taxes to the government. 第二十頁(yè)，共三十頁(yè)。Negative income taxDeveloped by B

16、ritish politician Juliet Rhys Williams in the 1940s Later the United States economist Milton Friedman combined NIT with his flat tax(統(tǒng)一稅） proposals.第二十一頁(yè)，共三十頁(yè)。Negative income taxThe main drawback（不利條件） The NIT might reduce the incentive(動(dòng)機(jī)） to work, since recipients of the NIT would receive a guaran

17、teed minimum wage equal to the government payment in the absence of employmentIt requires considerable reporting and supervision （監(jiān)督） in order to avoid fraud（詭計(jì)）第二十二頁(yè)，共三十頁(yè)。Milton Friedman 米爾頓弗里德曼An American economist, statistician（統(tǒng)計(jì)學(xué)家） and author who write Capitalism and Freedom in 1962His politica

18、l philosophy emphasizes the advantage of free market economy and against the governments intervention (介入） .The important point of Friedmans theory : Adhere（擁護(hù)） to the economic freedom第二十三頁(yè)，共三十頁(yè)。Milton FriedmanHonors and awards1951 John Bates Clark Medal1976 the Nobel Memorial Prize in Economic Scie

19、nces1988 Presidential Medal of Science第二十四頁(yè)，共三十頁(yè)。Milton FriedmanMilton Friedmans ideas concerning monetary（貨幣的） policy, taxation, privatization（私有化） and deregulation（撤銷管制規(guī)定） influenced government policies, especially during the 1980s.It influenced the Federal Reserves response tothe global financial

20、 crisis第二十五頁(yè)，共三十頁(yè)。Adam Smith（亞當(dāng)斯密）Born in Scotland. One of those 18th century Scottish moral philosophers whose impulses led to our modern day theoriesHis work marks the breakthrough of an evolutionary approach which has progressively displaced（取代） the Aristotelian（亞里士多德） view.第二十六頁(yè)，共三十頁(yè)。David Ricardo 大衛(wèi)李嘉圖A political economistOften credited with systematizing economics（系統(tǒng)化經(jīng)濟(jì)學(xué)）One of the most influential of the classical ec