In the long-term care of the elderly,informal care provided by family members,friends,and neighbors has always played a significant role.To relieve the economic burden on both caregivers and care recipients,many developed countries have established comprehensive tax supportive policies for informal care.Currently,China's tax supportive policy system related to informal care remains in its early stage.This paper systematically reviews the tax supportive policies for elderly informal care practices in selected countries such as the United States,Australia and Japan,and summarizes their empirical characteristics.Based on China's actual national conditions,several recommendations are proposed to construct and optimize the tax supportive policy system for informal care.
维普
万方数据