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1·Negative income tax a taxation system where income subsidies are given to persons or families that are below the poverty line.

负所得税向贫穷线以下人士或家庭提供收入资助的税务制度。

2·This has already happened for lower-income families through tax credits, the gruesomely complicated system of benefits and negative taxation that Gordon Brown introduced when he was chancellor.

对于一些收入稍低的家庭已经在这么做了，这些家庭一直在享有税务减免，这个减免属于布朗担任首相时推行的可怕而复杂的收益与负所得税一套体系。

3·While 71 companies paid over 30% of their profits in federal income tax, 30 enjoyed negative tax rates over the whole three year period.

而71家公司缴纳的联邦收入税超过其利润的30%。30家公司在整整三年期间享受负税。

4·Weather the income tax influence on saving behavior is positive or negative depends on the net effect of income effect and substitute effect resulted by the tax saving.

所得税对储蓄行为的影响是积极的还是消极的，取决于税收储蓄的收入效应与替代效应的相对大小。

5·For the Capital income tax rate, no matter in short-term or in long-term, it has a negative effect on investment rate and economic growth, so is the accumulated effect.

对资本收入征税，无论在短期还是长期都不利于投资率和经济增长率的提高，长期累积效应为负。