NIT-負所得稅的概念及例子-NEGATIVEINCOMETAX

NIT,負所得稅的概念及例子,NEGATIVEINCOMETAX2024/3/27NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXGroup11.JohnKennethGalbraithLifeWorksAchievement2.John.M.KeynesandKeynesianeconomicsin1930s3.Reagan'seconomics4.Gini-CoefficientNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXGroup24.SocialDarwinism5.Supply-sideeconomics6.NIT7.MiltonFriedman8.AdamSmithDavidRicardoJohnD.RecketfellerNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXJohnKennethGalbraith

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派）NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXEarlylifeandteaching:1934Ph.DinagriculturaleconomicsfromtheUniversityofCalifornia,Berkeley.BecameatutoratHarvardUniversity1937Ayear-longfellowshipattheUniversityofCambridge(wherehewasinfluencedbyJohnMaynardKeynes)NIT,負所得稅的概念及例子,NEGATIVEINCOMETAX1939-1940TaughtatPrincetonUniversity1949AppointedprofessorofeconomicsatHarvardServedasdeputyheadoftheOfficeofPriceAdministrationworkedforFortuneMagazinefor5years

whereheexpounded

（詳細說明）KeynesianismtotheAmericanbusinessleadershipNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXDuringWorldWarII1961-1963

AsanadvisertoPresidentJohnF.Kennedy,GalbraithwasappointedUnitedStatesAmbassadortoIndia1972

ServedaspresidentoftheAmericanEconomicAssociation2006

DiedinCambridgeNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXWorks

AlthoughhewasapresidentoftheAmericanEconomicAssociation,Galbraithwasconsideredaniconoclast

（打破舊習的人）by

manyeconomists1977TheAgeofUncertaintyforBBCtelevisionHundredsofessaysandanumberofnovels:Amonghisnovels,ATenuredProfessorachievedparticularcriticalacclaim.NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXSomeofKenneth'sfamouseconomicsbooks1952AmericanCapitalism:TheConceptofCountervailingPower1954BestsellerTheGreatCrash,19291958TheAffluentSociety1973EconomicsandthePublicPurpose1994AShortHistoryofFinancialEuphoriaNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXHonors1985TheAmericanHumanistAssociationnamedhimtheHumanistoftheYear1993LomonosovGoldMedal1997OrderofCanada(Officer)2000AwardedtheU.S.PresidentialMedalofFreedom2001PadmaVibhushan(India)NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXJohnM.KeynesJohnMaynardKeynes(5June1883–21April1946)ABritisheconomistwhoseideashaveprofoundlyaffectedthetheoryandpracticeofmodernmacroeconomicsandtheeconomicpoliciesofgovernments.NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXEconomictheoryin1930s(becauseoftheGreatDepression)TheGeneralTheoryofEmployment,InterestandMoneyThecentralargument:thelevelofemploymentisdetermined,notbythepriceoflabourasinneoclassical

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

總需求)NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXunder-employmentandunder-investmentarelikelytobethenaturalstateunlessactivemeasuresaretakenactivisteconomicpolicybygovernmenttostimulatedemandintimesofhighunemployment,forexamplebyspendingonpublicworks.TheGeneralTheoryisoftenviewedasthefoundationofmodernmacroeconomicsNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXGini-coefficient基尼系數(shù) Ameasureofstatisticaldispersion（離差）developedbytheItalianstatisticianandsociologistCorradoGini Aninternationallyrecognisedmeasureusuallyonlyappliedtothewealthofcountries Theinequalityamongvaluesofafrequencydistribution(forexamplelevelsofincomeorwealth)NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXSocialDarwinism社會達爾文主義Atheorythatpersons,groups,and"races"aresubjecttothesamelawsofnaturalselectionasCharlesDarwinhadproposedforplantsandanimalsinnature..NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXSocialDarwinismSocialDarwinists,heldthatthelifeofhumansinsocietywasastruggleforexistenceruledby"survivalofthefittest"（適者生存）Thetheorywasusedfromthelate19thcenturytosupportlaissez-faire（放任政策）capitalismandpoliticalconservatism（保守主義）

SocialDarwinismdeclinedasscientificknowledgeexpandedNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXSupply-sideeconomic供應經(jīng)濟學Supply-sideeconomicsisaschoolofmacroeconomic

(整體經(jīng)濟）thoughtEconomicgrowthcanbemosteffectivelycreatedbyloweringbarriersforpeopletoproduce(supply)goodsandservices,suchasloweringincometaxandcapitalgainstaxrates,andbyallowinggreaterflexibilitybyreducingregulation.NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXSupply-sideeconomicAccordingtosupply-sideeconomics,consumerswillthenbenefitfromagreatersupplyofgoodsandservicesatlowerprices.NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXNegativeincometax（NIT）負所得稅Ineconomics,anegativeincometaxisaprogressiveincometaxsystemwherepeopleearningbelowacertainamountreceivesupplementalpayfromthe

governmentinsteadofpayingtaxestothegovernment.NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXNegativeincometaxDevelopedbyBritishpoliticianJulietRhys

Williamsinthe1940sLatertheUnitedStateseconomistMiltonFriedmancombinedNITwithhisflattax(統(tǒng)一稅）proposals.NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXNegativeincometaxThemaindrawback（不利條件）

TheNITmightreducetheincentive(動機）towork,sincerecipientsoftheNITwouldreceiveaguaranteedminimumwageequaltothegovernmentpaymentintheabsenceofemploymentItrequiresconsiderablereportingandsupervision

（監(jiān)督）inordertoavoidfraud（詭計）NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXMiltonFriedman

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

andauthorwhowriteCapitalismandFreedomin1962Hispoliticalphilosophyemphasizestheadvantageoffreemarketeconomyandagainstthegovernment’sintervention

(介入）.TheimportantpointofFriedman’stheory:Adhere（擁護）totheeconomicfreedomNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXMiltonFriedmanHonorsandawards1951

JohnBatesClarkMedal1976

theNobelMemorialPrizeinEconomicSciences1988

PresidentialMedalofScienceNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXMiltonFriedmanMiltonFriedman'sideasconcerningmonetary（貨幣的）policy,taxation,privatization（私有化）andderegulation（撤銷管制規(guī)定）influencedgovernmentpolicies,especiallyduringthe1980s.Itinfluenced

theFederalReserve'sresponsetotheglobalfinancialcrisisNIT,負所得稅的概念及例子,NEGATIVEINCOMETAXAdamSmith（亞當斯密）Bornin

Scotland.Oneofthose18thcenturyScottishmoralphilosopherswhoseimpulsesledtoourmoderndaytheoriesHisworkmarksthebreakthroughofanevolutionaryapproachwhichhasprogressivelydisplaced（取代）the

Aristotelian（亞里士多德）

view.NIT,負所得稅的概念及例子,NEGATIVEINCOMETAXDavidRicardo

大衛(wèi)李嘉圖ApoliticaleconomistOftencredite