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帮助工薪家庭:劳动所得税抵免

Helping Working Families: The Earned Income Tax Credit

ILR Review · 2004
被引 45
ABS 3

中文导读

本书全面评估了劳动所得税抵免(EITC)项目,分析其运作效果、政治受欢迎程度及存在的问题,并提出改进建议,适合研究税收政策与社会福利的学者参考。

Abstract

Hoffman and Seidman offer a complete assessment of the EITC in which they analyze, evaluate, summarize, and critique the state of the program. The authors find that, overall, the EITC works well, and that it has earned its political popularity. Yet they also uncover several problem areas that they address with specific recommendations based on their analysis.

公共经济学劳动经济学税收政策社会福利