{"title":"通用所得税抵免:自动化时代的劳动报酬","authors":"Leonard Burman","doi":"10.2139/ssrn.3664095","DOIUrl":null,"url":null,"abstract":"The universal EITC is a worker subsidy designed to offset wage stagnation. The base proposal would replace existing subsidies for working families with a refundable 100-percent tax credit on individual wages up to $10,000 and a larger, refundable CTC. The maximum credit grows with GDP, guaranteeing that low-wage workers benefit from economic growth. The credits are offset by a broad-based VAT or income surtax. The proposals are progressive: After-tax income for the bottom quintile would increase by about 25 percent. The tax burden on the top one percent would increase by 7 to 14 percent of income, depending on financing.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"A Universal EITC: Making Work Pay in the Age of Automation\",\"authors\":\"Leonard Burman\",\"doi\":\"10.2139/ssrn.3664095\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The universal EITC is a worker subsidy designed to offset wage stagnation. The base proposal would replace existing subsidies for working families with a refundable 100-percent tax credit on individual wages up to $10,000 and a larger, refundable CTC. The maximum credit grows with GDP, guaranteeing that low-wage workers benefit from economic growth. The credits are offset by a broad-based VAT or income surtax. The proposals are progressive: After-tax income for the bottom quintile would increase by about 25 percent. The tax burden on the top one percent would increase by 7 to 14 percent of income, depending on financing.\",\"PeriodicalId\":132443,\"journal\":{\"name\":\"European Economics: Political Economy & Public Economics eJournal\",\"volume\":\"28 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-07-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Economics: Political Economy & Public Economics eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3664095\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Economics: Political Economy & Public Economics eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3664095","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A Universal EITC: Making Work Pay in the Age of Automation
The universal EITC is a worker subsidy designed to offset wage stagnation. The base proposal would replace existing subsidies for working families with a refundable 100-percent tax credit on individual wages up to $10,000 and a larger, refundable CTC. The maximum credit grows with GDP, guaranteeing that low-wage workers benefit from economic growth. The credits are offset by a broad-based VAT or income surtax. The proposals are progressive: After-tax income for the bottom quintile would increase by about 25 percent. The tax burden on the top one percent would increase by 7 to 14 percent of income, depending on financing.
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