earned income tax credit 所得稅寬減額

earned income tax credit
繁：所得稅寬減額
简：所得税宽减额

他指出，財政部已在進行相關作業，可能在近日內宣布，「在明年開始，也就是後年申報的時候，可能在所得稅寬減額、免稅額方面會有些變化，這樣稅收會減少，民眾負擔也會減輕」。

台物價漲 陳冲：調免稅額減負擔（2012年11月6日）。大紀元，取自 http://www.epochtimes.com/b5/12/11/6/n3723034.htm

Hong Kong should not emulate the welfare state model, but it does have options. One is the earned income tax credit (EITC). The EITC, which is used in the US, offers a tax rebate to working individuals making less than a defined sum of money. By offering a rebate, the EITC removes the disincentive to work – the benefit is only availed if there is taxable income.

Hong Kong is a wealthy city, yet more than a million are living in poverty. (2016, April 28). South China Morning Post. Retrieved from https://yp.scmp.com/news/features/article/103333/hong-kong-wealthy-city-yet-more-million-are-living-poverty?page=1