The Effects of Negative Income Tax Programs on Fertility
分析了美国负所得税计划对生育率的三种直接影响（收入效应、直接补贴效应和时间成本效应），并发现五年财务处理对已婚白人产生显著负效应，对实验第二、三年的已婚奇卡纳女性产生强正效应。
An analysis of the effects of a negative income tax (NIT) program on [U.S.] fertility is presented in this paper. The model developed indicates that an NIT has three direct effects on fertility: (1) an income effect (2) a direct subsidy effect and (3) cost-of-time effects due to the higher tax rate of the NIT. The direct cost-of-time effects consist of both own- and cross-price effects. In addition there are possible indirect effects due to the interaction of quality and quantity of children. The net impact is theoretically unknown because the income effect and the cross-price effects are of unknown signs. The author finds significant negative effects of five-year financial treatment for married whites and strong positive effects for married Chicanas during the second and third years of the experiment. (EXCERPT)