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![handle is hein.tera/gogauran0001 and id is 1 raw text is: TAX FOUNDATION'S NUMBER 25
AUGUST 1967
GOVERMENT GUARANTEED ANNUAL INCOME AND TH,'NEGATIVE INCOME TAX
Congressional Digest. The Controversy Over The Federal Anti-Poverty Program
Pro and Con. vol. 45, no. 3, March 1966, pp. 65-96.
A review of poverty programs now in existence.
Friedman, Milton. Capitalism and Freedom. Chicago: University of Chicago Press,
1962, 202 pp.
Chapter twelve, entitled The Alleviation of Poverty discusses
the negative income tax. Mr. Friedman is generally given credit for pop-
ularizing the term negative income tax, although the term was in use
before the publication of Capitalism and Freedom.
Gallaway, Lowell. NegAtive Income Tax Rates and the Elimination of Poverty,
National Tax Journal, vol. 19, no. 3, September 1966, pp. 298-307.
Article investigates the work incentive effects of a negative
income tax. Suggests that instead of raising the income levels of the
working poor, a negative income tax might cause a substitution of leisure
for work great enough to offset the additional income due to receiving negative
income tax payments.
Green, Christopher. Negative Taxes and the Poverty Problem. Washington, D.C.:
The Brookings Institution, 1967. 210 pp.
Book includes chapters on How Transfer Payments can Alleviate
Poverty, Other Types of Income Maintenance, The Development of the
Transfer by Taxation Idea, The Common Features of Transfer by Taxation Ideas,
The Incentive Question, Some Technical Problems and Costs, Benefits and
Financing.
Kisker, Klans Peter. A Note on the Negative Income Tax, National Tax Journal,
vol. 20, no. 1, March 1967, pp. 102-105,
A comparison of the negative income tax in West Berlin, and
proposals for a negative income tax in the United States. Possibility of
negative income tax as both a work incentive device and a poverty relief device.
Lampman, Robert J. Prognosis-For Poverty. In National Tax Association
Proceedings of-Fifty Seventh Annual Conference 1964. Pittsburgh: 1964.
pp. 71-8].
Article states that One of the most efficient ways partially
to remedy the income deficiency of the poor is to extend the individual income
tax into the negative rate range, allowing all families to claim refunds
on the basis of unused deductions and exemptions .. Also contains table with
estimates of unused exemptions and deductions.
TAX FOUNDATION, INCORPORATED 50 ROCKEFELLER PLAZA NEW YORK, N. Y. 10020](ViewImageLocal?handle=hein.tera/gogauran0001&div=1&collection=&method=preview&ext=.png&size=3)