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Concept information

Preferred term

Negative income tax  

Type

  • Descriptor

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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