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STW Thesaurus for Economics

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V Economics > V.09 Public finance > V.09.04 Taxation > V.09.04.01 Theory of taxation > Negative income tax
V Economics > V.14 Social economics, education and health economics > V.14.01 Social economics > Social security benefits > Negative income tax
W Economic sectors > W.26 Social services > W.26.01 Social policy > Social security benefits > Negative income tax
... > V Economics > V.14 Social economics, education and health economics > V.14.01 Social economics > Social security > Social security benefits > Negative income tax
... > A General descriptors > A.00 General Descriptors > Safety > Social security > Social security benefits > Negative income tax
... > V Economics > V.08 Development economics > V.08.03 Development policy and aid > V.08.03.02 Sociopolitical development > Social security > Social security benefits > Negative income tax
... > W Economic sectors > W.26 Social services > W.26.01 Social policy > Social security > Social security benefits > Negative income tax
... > V Economics > V.14 Social economics, education and health economics > V.14.01 Social economics > Social policy > Social security benefits > Negative income tax
... > W Economic sectors > W.26 Social services > W.26.01 Social policy > Social policy > Social security benefits > Negative income tax
W Economic sectors > W.26 Social services > W.26.01 Social policy > Negative income tax
... > V Economics > V.09 Public finance > V.09.04 Taxation > V.09.04.04 Tax types > Income tax > Negative income tax
B Business economics > B.08 Corporate tax management > Tax > Income tax > Negative income tax
... > V Economics > V.09 Public finance > V.09.04 Taxation > Tax > Income tax > Negative income tax
B Business economics > B.08 Corporate tax management > B.08.01 Tax accounting > Income tax > Negative income tax

Preferred term

Negative income tax  

Type

  • Descriptor

Broader concept

Related concepts

Entry terms

  • Tax-transfer system

Scope note

  • A fiscal and socio-political tax concept in which a fixed amount of money is either offset directly against the income tax liability or as a so-called negative tax amount paid in advance to the taxpayer.

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URI

http://zbw.eu/stw/descriptor/30390-6

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