中文摘要：

“认知税”是贫困情境对决策过程中认知资源的损耗，也是贫困者短视、缺乏追求以及对机会不敏感，进而陷入持续贫困、代际贫困的重要原因。本文总结了“认知税”概念的理论基础、“认知税”的贫困形成机制以及“认知税”视角下的扶贫干预建议。文章指出非理性决策认知三原则是“认知税”贫困解读的理论基础，认知资源消耗、贫困思维模式与社会资本税缴纳是“认知税”视角下贫困的成因，而最小化认知资源消耗、改变贫困思维模式和重视社会环境的影响则是“认知税”视角对扶贫干预的贡献。

英文摘要：

Cognitive Tax refers to the wear and tear of cognitive resources that arises in the context of poverty indecision-making, and is caused by the short sight, lack of pursuits, and insensitivity to opportunities of the poor, whichfurther lead to constant and intergenerational poverty. The present essay summarizes the theoretical basis of CognitiveTax and the mechanism of poverty formation, hence putting forward corresponding suggestion of designing interventionmeasures to reduce poverty under the perspective of Cognitive Tax. The results show that the three cognitive principlesof irrational decision-making, which are the very theoretical basis of concept of Cognitive Tax, include the cognitiveresources consumption, the poor cognition frame and the social capital tax, which are the three causes of poverty. Lastly,minimizing the wear and tear of Cognitive Tax, avoiding poor frames and taking account of social context’s influenceare considered to be the intervention suggestions contributed by the Cognitive Tax.