ON REFORMING THE WELFARE SYSTEM - WORKFARE MEETS THE NEGATIVE INCOME-TAX
成果类型：
Article
署名作者：
FORTIN, B; TRUCHON, M; BEAUSEJOUR, L
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(93)90080-D
发表日期：
1993
页码：
119-151
关键词：
摘要：
Using a simulation model for a small open economy (Quebec 1986), various Negative Income Tax (NIT) and workfare schemes are compared from the point of view of efficiency and equity. The main finding is that there exist workfare schemes that are superior both to the Quebec regime of 1986, and to a NIT characterized by a 100 percent implicit tax rate. However, these workfare schemes are dominated by some NIT programs. This suggests that it may be necessary to have work requirements that vary across socio-demographic classes for a workfare plan to be superior to any NIT. Combining workfare with an NIT could also be the prescription.
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