The Negative Income Tax and the Evolution of U.S. Welfare Policy
回顾了米尔顿·弗里德曼提出的负所得税理念，探讨其在学术上关于工作激励和工作要求的争议，并分析美国福利政策中工作要求日益盛行而负所得税式项目（如劳动所得税抵免）大规模发展的现实。
The negative income tax proposed by Milton Friedman represents one of the fundamental ideas of modern welfare policy. However, the academic literature has raised two difficulties with it, one challenging its purported work incentives and the other suggesting the possible superiority of work requirements. In addition, work requirement approaches have gained ground in actual U.S. welfare policy over the last 30 years and the number of different programs has proliferated, another development counter to the negative income tax. On the other hand, the Earned Income Tax Credit has produced a negative-income-tax-like program on a vast scale.