Seipel M M
School of Social Work, Brigham Young University, Provo, UT 84602, USA.
Soc Work. 2000 Jan;45(1):65-72. doi: 10.1093/sw/45.1.65.
As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated.
由于近期实施了以工作为导向的扶贫项目,预计会有更多福利领取者从事低薪工作。从事这些工作的人几乎没有希望让自己的收入超过贫困线。帮助支持这些低薪工人的一种方法是通过税收改革。虽然低薪工人几乎不缴纳联邦税或不缴纳联邦税,但他们仍需缴纳高额的工资税和地方税。为了帮助这些工人保留更多收入,应扩大劳动所得税抵免和儿童退税等可退还税款,并取消食品销售税。