Abstract
The negative income tax is a concept which inspired an interesting crop of income transfer proposals aimed at reforming the welfare system of the 1960s. A substantial amount of analytic effort and empirical research was generated around the basic notion of negative taxes. Income transfer policy has been and continues to be influenced by this innovation.
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Watts, H.W. (2018). Negative Income Tax. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95189-5_777
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DOI: https://doi.org/10.1057/978-1-349-95189-5_777
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