TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

NEGATIVE INCOME TAX [1 record]

Record 1 2000-03-21

English

Subject field(s)
  • Taxation
DEF

A proposal under which the government would contribute funds to persons falling below a specified income level, with the amount increasing at still lower income levels. Thus this "income tax" would be graduated in negative directions just as the present income tax is graduated in positive directions; hence the name.

French

Domaine(s)
  • Fiscalité
DEF

Versement à un particulier afin de lui garantir un minimum de ressources dans un système tendant à harmoniser les prestations sociales et l'impôt sur le revenu.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Sistema de transferencias de renta a los económicamente más débiles ... Por razones de equidad impositiva y de solidaridad social, la Hacienda Pública puede decidir pagar determinadas cantidades a ciertos beneficiarios debido a sus nulos o muy bajos ingresos personales, a fin de garantizarles, cuando menos, un nivel de vida mínimamente aceptable.

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