NIT,負(fù)所得稅的概念及例子,NEGATIVEINCOMETAX課件

LessonOneHowtoGetthePooroffOurConscienceJohnKennethGalbraithLessonOneHowtoGetthePoor1Group11.JohnKennethGalbraithLifeWorksAchievement2.John.M.KeynesandKeynesianeconomicsin1930s3.Reagan'seconomics4.Gini-CoefficientGroup11.JohnKennethGalbrait2Group24.SocialDarwinism5.Supply-sideeconomics6.NIT7.MiltonFriedman8.AdamSmithDavidRicardoJohnD.RecketfellerGroup24.SocialDarwinism3NIT,負(fù)所得稅的概念及例子,NEGATIVEINCOMETAX課件4JohnKennethGalbraith

Born:October15,1908Died:April29,2006(aged97)ACanadian-AmericaneconomistAKeynesian

（凱恩斯主義者）aninstitutionalist（經(jīng)濟思想史上的制度學(xué)派）JohnKennethGalbraith

Born:Oc5Earlylifeandteaching:1934Ph.DinagriculturaleconomicsfromtheUniversityofCalifornia,Berkeley.BecameatutoratHarvardUniversity1937Ayear-longfellowshipattheUniversityofCambridge(wherehewasinfluencedbyJohnMaynardKeynes)Earlylifeandteaching:193461939-1940TaughtatPrincetonUniversity1949AppointedprofessorofeconomicsatHarvardServedasdeputyheadoftheOfficeofPriceAdministrationworkedforFortuneMagazinefor5years

whereheexpounded

（詳細(xì)說明）KeynesianismtotheAmericanbusinessleadership1939-19407DuringWorldWarII1961-1963

AsanadvisertoPresidentJohnF.Kennedy,GalbraithwasappointedUnitedStatesAmbassadortoIndia1972

ServedaspresidentoftheAmericanEconomicAssociation2006

DiedinCambridgeDuringWorldWarII1961-19638Works

AlthoughhewasapresidentoftheAmericanEconomicAssociation,Galbraithwasconsideredaniconoclast

（打破舊習(xí)的人）by

manyeconomists1977TheAgeofUncertaintyforBBCtelevisionHundredsofessaysandanumberofnovels:Amonghisnovels,ATenuredProfessorachievedparticularcriticalacclaim.WorksAlthoughhewasapre9SomeofKenneth'sfamouseconomicsbooks1952AmericanCapitalism:TheConceptofCountervailingPower1954BestsellerTheGreatCrash,19291958TheAffluentSociety1973EconomicsandthePublicPurpose1994AShortHistoryofFinancialEuphoriaSomeofKenneth'sfamousecon10Honors1985TheAmericanHumanistAssociationnamedhimtheHumanistoftheYear1993LomonosovGoldMedal1997OrderofCanada(Officer)2000AwardedtheU.S.PresidentialMedalofFreedom2001PadmaVibhushan(India)Honors1985TheAmericanHumani11JohnM.KeynesJohnMaynardKeynes(5June1883–21April1946)ABritisheconomistwhoseideashaveprofoundlyaffectedthetheoryandpracticeofmodernmacroeconomicsandtheeconomicpoliciesofgovernments.JohnM.KeynesJohnMaynardKeyn12Economictheoryin1930s(becauseoftheGreatDepression)TheGeneralTheoryofEmployment,InterestandMoneyThecentralargument:thelevelofemploymentisdetermined,notbythepriceoflabourasinneoclassical

（新古典主義的）economics,butbythespendingofmoney(aggregatedemand

總需求)Economictheoryin1930s(becau13under-employmentandunder-investmentarelikelytobethenaturalstateunlessactivemeasuresaretakenactivisteconomicpolicybygovernmenttostimulatedemandintimesofhighunemployment,forexamplebyspendingonpublicworks.TheGeneralTheoryisoftenviewedasthefoundationofmodernmacroeconomicsunder-employmentandunder-inv14Gini-coefficient基尼系數(shù)

Ameasureofstatisticaldispersion（離差）developedbytheItalianstatisticianandsociologistCorradoGini Aninternationallyrecognisedmeasureusuallyonlyappliedtothewealthofcountries Theinequalityamongvaluesofafrequencydistribution(forexamplelevelsofincomeorwealth)Gini-coefficient基尼系數(shù)15SocialDarwinism社會達(dá)爾文主義Atheorythatpersons,groups,and"races"aresubjecttothesamelawsofnaturalselectionasCharlesDarwinhadproposedforplantsandanimalsinnature..SocialDarwinism社會達(dá)爾文主義Atheo16SocialDarwinismSocialDarwinists,heldthatthelifeofhumansinsocietywasastruggleforexistenceruledby"survivalofthefittest"（適者生存）Thetheorywasusedfromthelate19thcenturytosupportlaissez-faire（放任政策）capitalismandpoliticalconservatism（保守主義）

SocialDarwinismdeclinedasscientificknowledgeexpandedSocialDarwinismSocialDarwini17Supply-sideeconomic供應(yīng)經(jīng)濟學(xué)Supply-sideeconomicsisaschoolofmacroeconomic

(整體經(jīng)濟）thoughtEconomicgrowthcanbemosteffectivelycreatedbyloweringbarriersforpeopletoproduce(supply)goodsandservices,suchasloweringincometaxandcapitalgainstaxrates,andbyallowinggreaterflexibilitybyreducingregulation.Supply-sideeconomic供應(yīng)經(jīng)濟學(xué)18Supply-sideeconomicAccordingtosupply-sideeconomics,consumerswillthenbenefitfromagreatersupplyofgoodsandservicesatlowerprices.Supply-sideeconomicAccording19Negativeincometax（NIT）負(fù)所得稅Ineconomics,anegativeincometaxisaprogressiveincometaxsystemwherepeopleearningbelowacertainamountreceivesupplementalpayfromthe

governmentinsteadofpayingtaxestothegovernment.Negativeincometax（NIT）負(fù)所得稅I20NegativeincometaxDevelopedbyBritishpoliticianJulietRhys

Williamsinthe1940sLatertheUnitedStateseconomistMiltonFriedmancombinedNITwithhisflattax(統(tǒng)一稅）proposals.NegativeincometaxDevelopedb21NegativeincometaxThemaindrawback（不利條件）

TheNITmightreducetheincentive(動機）towork,sincerecipientsoftheNITwouldreceiveaguaranteedminimumwageequaltothegovernmentpaymentintheabsenceofemploymentItrequiresconsiderablereportingandsupervision

（監(jiān)督）inordertoavoidfraud（詭計）NegativeincometaxThemaindr22MiltonFriedman

米爾頓弗里德曼AnAmericaneconomist,statistician（統(tǒng)計學(xué)家）

andauthorwhowriteCapitalismandFreedomin1962Hispoliticalphilosophyemphasizestheadvantageoffreemarketeconomyandagainstthegovernment’sintervention

(介入）.TheimportantpointofFriedman’stheory:Adhere（擁護(hù)）totheeconomicfreedomMiltonFriedman米爾頓弗里德曼AnAmer23MiltonFriedmanHonorsandawards1951

JohnBatesClarkMedal1976

theNobelMemorialPrizeinEconomicSciences1988

PresidentialMedalofScienceMiltonFriedmanHonorsandawar24MiltonFriedmanMiltonFriedman'sideasconcerningmonetary（貨幣的）policy,taxation,privatization（私有化）andderegulation（撤銷管制規(guī)定）influencedgovernmentpolicies,especiallyduringthe1980s.Itinfluenced

theFederalReserve'sresponsetotheglobalfinancialcrisisMiltonFriedman25AdamSmith（亞當(dāng)斯密）Bornin

Scotland.Oneofthose18thcenturyScottishmoralphilosopherswhoseimpulsesledtoourmoderndaytheoriesHisworkmarksthebreakthroughofanevolutionaryapproachwhichhasprogressivelydisplaced（取代）the

Aristotelian（亞里士多德）

view.AdamSmith（亞當(dāng)斯密）BorninScotla26DavidRicardo

大衛(wèi)李嘉圖ApoliticaleconomistOftencreditedwithsystematizingeconomics（系統(tǒng)化經(jīng)濟學(xué)）OneofthemostinfluentialoftheclassicaleconomistsMostfamouswork：PrinciplesofPoliticalEconomyandTaxation

18thApril,1772–11thSeptember,1823),DavidRicardo大衛(wèi)李嘉圖Apolitical27JohnD.Rockefeller

約翰洛克菲勒AnAmericanoilindustrialist（實業(yè)家）,investor,andphilanthropist（慈善家）ThefounderoftheStandardOilCompany（美孚石油公司）,whichdominatedtheoilindustryandwasthefirstgreatU.S.businesstrust.Hisfoundationspioneered（倡導(dǎo)）thedevelopmentofmedicalresearch,andwereinstrumentalintheeradication（根除）ofhookworm（鉤蟲）andyellowfever（黃熱?。?(July8,1839–May23,1937)JohnD.Rockefeller約翰洛克菲勒AnA28ThankyouNIT,負(fù)所得稅的概念及例子,NEGATIVEINCOMETAX課件29LessonOneHowtoGetthePooroffOurConscienceJohnKennethGalbraithLessonOneHowtoGetthePoor30Group11.JohnKennethGalbraithLifeWorksAchievement2.John.M.KeynesandKeynesianeconomicsin1930s3.Reagan'seconomics4.Gini-CoefficientGroup11.JohnKennethGalbrait31Group24.SocialDarwinism5.Supply-sideeconomics6.NIT7.MiltonFriedman8.AdamSmithDavidRicardoJohnD.RecketfellerGroup24.SocialDarwinism32NIT,負(fù)所得稅的概念及例子,NEGATIVEINCOMETAX課件33JohnKennethGalbraith

Born:October15,1908Died:April29,2006(aged97)ACanadian-AmericaneconomistAKeynesian

（凱恩斯主義者）aninstitutionalist（經(jīng)濟思想史上的制度學(xué)派）JohnKennethGalbraith

Born:Oc34Earlylifeandteaching:1934Ph.DinagriculturaleconomicsfromtheUniversityofCalifornia,Berkeley.BecameatutoratHarvardUniversity1937Ayear-longfellowshipattheUniversityofCambridge(wherehewasinfluencedbyJohnMaynardKeynes)Earlylifeandteaching:1934351939-1940TaughtatPrincetonUniversity1949AppointedprofessorofeconomicsatHarvardServedasdeputyheadoftheOfficeofPriceAdministrationworkedforFortuneMagazinefor5years

whereheexpounded

（詳細(xì)說明）KeynesianismtotheAmericanbusinessleadership1939-194036DuringWorldWarII1961-1963

AsanadvisertoPresidentJohnF.Kennedy,GalbraithwasappointedUnitedStatesAmbassadortoIndia1972

ServedaspresidentoftheAmericanEconomicAssociation2006

DiedinCambridgeDuringWorldWarII1961-196337Works

AlthoughhewasapresidentoftheAmericanEconomicAssociation,Galbraithwasconsideredaniconoclast

（打破舊習(xí)的人）by

manyeconomists1977TheAgeofUncertaintyforBBCtelevisionHundredsofessaysandanumberofnovels:Amonghisnovels,ATenuredProfessorachievedparticularcriticalacclaim.WorksAlthoughhewasapre38SomeofKenneth'sfamouseconomicsbooks1952AmericanCapitalism:TheConceptofCountervailingPower1954BestsellerTheGreatCrash,19291958TheAffluentSociety1973EconomicsandthePublicPurpose1994AShortHistoryofFinancialEuphoriaSomeofKenneth'sfamousecon39Honors1985TheAmericanHumanistAssociationnamedhimtheHumanistoftheYear1993LomonosovGoldMedal1997OrderofCanada(Officer)2000AwardedtheU.S.PresidentialMedalofFreedom2001PadmaVibhushan(India)Honors1985TheAmericanHumani40JohnM.KeynesJohnMaynardKeynes(5June1883–21April1946)ABritisheconomistwhoseideashaveprofoundlyaffectedthetheoryandpracticeofmodernmacroeconomicsandtheeconomicpoliciesofgovernments.JohnM.KeynesJohnMaynardKeyn41Economictheoryin1930s(becauseoftheGreatDepression)TheGeneralTheoryofEmployment,InterestandMoneyThecentralargument:thelevelofemploymentisdetermined,notbythepriceoflabourasinneoclassical

（新古典主義的）economics,butbythespendingofmoney(aggregatedemand

總需求)Economictheoryin1930s(becau42under-employmentandunder-investmentarelikelytobethenaturalstateunlessactivemeasuresaretakenactivisteconomicpolicybygovernmenttostimulatedemandintimesofhighunemployment,forexamplebyspendingonpublicworks.TheGeneralTheoryisoftenviewedasthefoundationofmodernmacroeconomicsunder-employmentandunder-inv43Gini-coefficient基尼系數(shù)

Ameasureofstatisticaldispersion（離差）developedbytheItalianstatisticianandsociologistCorradoGini Aninternationallyrecognisedmeasureusuallyonlyappliedtothewealthofcountries Theinequalityamongvaluesofafrequencydistribution(forexamplelevelsofincomeorwealth)Gini-coefficient基尼系數(shù)44SocialDarwinism社會達(dá)爾文主義Atheorythatpersons,groups,and"races"aresubjecttothesamelawsofnaturalselectionasCharlesDarwinhadproposedforplantsandanimalsinnature..SocialDarwinism社會達(dá)爾文主義Atheo45SocialDarwinismSocialDarwinists,heldthatthelifeofhumansinsocietywasastruggleforexistenceruledby"survivalofthefittest"（適者生存）Thetheorywasusedfromthelate19thcenturytosupportlaissez-faire（放任政策）capitalismandpoliticalconservatism（保守主義）

SocialDarwinismdeclinedasscientificknowledgeexpandedSocialDarwinismSocialDarwini46Supply-sideeconomic供應(yīng)經(jīng)濟學(xué)Supply-sideeconomicsisaschoolofmacroeconomic

(整體經(jīng)濟）thoughtEconomicgrowthcanbemosteffectivelycreatedbyloweringbarriersforpeopletoproduce(supply)goodsandservices,suchasloweringincometaxandcapitalgainstaxrates,andbyallowinggreaterflexibilitybyreducingregulation.Supply-sideeconomic供應(yīng)經(jīng)濟學(xué)47Supply-sideeconomicAccordingtosupply-sideeconomics,consumerswillthenbenefitfromagreatersupplyofgoodsandservicesatlowerprices.Supply-sideeconomicAccording48Negativeincometax（NIT）負(fù)所得稅Ineconomics,anegativeincometaxisaprogressiveincometaxsystemwherepeopleearningbelowacertainamountreceivesupplementalpayfromthe

governmentinsteadofpayingtaxestothegovernment.Negativeincometax（NIT）負(fù)所得稅I49NegativeincometaxDevelopedbyBritishpoliticianJulietRhys

Williamsinthe1940sLatertheUnitedStateseconomistMiltonFriedmancombinedNITwithhisflattax(統(tǒng)一稅）proposals.NegativeincometaxDevelopedb50NegativeincometaxThemaindrawback（不利條件）

TheNITmightreducetheincentive(動機）towork,sincerecipientsoftheNITwouldreceiveaguaranteedminimumwageequaltothegovernmentpaymentintheabsenceofemploymentItrequiresconsiderablereportingandsupervision

（監(jiān)督）inordertoavoidfraud（詭計）NegativeincometaxThemaindr51MiltonFriedman

米爾頓弗里德曼AnAmericaneconomist,statistician（統(tǒng)計學(xué)家）

andauthorwhowriteCapitalismandFreedomin1962Hispoliticalphilosophyemphasizestheadvantageoffreemarketeconomyandagainstthegovernment’sintervention

(介入）.TheimportantpointofFriedman’stheory:Adhere（擁護(hù)）totheeconomicfreedomMiltonFriedman米爾頓弗里德曼AnAmer52MiltonFriedmanHonorsandawards1951

JohnBatesClarkMedal1976