Here's how it could work:

• Under a negative income tax system, individuals or households whose income is below a certain level would receive a payment from the government, rather than paying income tax.
• The amount of the payment would decrease as income increases, eventually reaching zero at a certain income level.
• Above that income level, individuals would begin to pay income tax, as in the current system.
• A negative income tax is intended to provide a guaranteed income for people who are unable to earn enough money to support themselves and their families, while also incentivizing people to work and earn more money.
• Proponents of a negative income tax argue that it could reduce poverty and inequality, while opponents argue that it would be expensive and could discourage people from working.