Integrating Income Taxation and Social Security: Analysis of a Partial Basic Income

1990 ◽  
pp. 84-100
Author(s):  
Anthony Atkinson ◽  
Holly Sutherland
Keyword(s):  
Social Security ◽  
Security Analysis ◽  
Income Taxation ◽  
Basic Income

scholarly journals Renta básica y Constitución en el Estado Social alemán (De la renta básica universal a la renta básica colectiva)

2019 ◽  
pp. 201-242
Author(s):  
Janire MIMENTZA MARTIN
Keyword(s):  
Social Security ◽  
Social Reform ◽  
Social Protection ◽  
Security System ◽  
Protection System ◽  
Basic Income ◽  
Subsistence Level ◽  
The Social ◽  
Welfare Systems ◽  
Precarious Jobs

LABURPENA: Gaur egun, enplegu prekarioek ez dute gutxieneko bizitza ziurtatzen, eta etorkizunerako «lana amaitzea» aurreikusten da. Gainera, ongizate sistemen akatsen eta mugen aurrean, beharrezkoa da gizarte-babeserako sistema berraztertzea: oinarrizko errenta unibertsala aukera popularrena dela dirudi. Oinarrizko errenta gizarte-erreformaren ideiarekin bat etortzen den arren, ikerketa honen pertzepzioak aurrerapen txikien politika gidatu behar dela ezartzea du, azken batean, Gizarte Segurantzako sistema bateratze partzial bat lortuz, eta ez bera desegitea. Gaur egun, ezaugarri hauei dagozkien adibideak daude, gizarteko talde zehatzetarako (esate baterako, alemaniar adingabekoei) oinarrizko errenta bat ematen zaie. Zalantzarik gabe, adibide hau aurrerapauso handi bat da, pentsioetan belaunaldien banaketaren sistema eredua jarraitzen duten ordenamendu guztien eredu —beraien artean espainola— izan daitekeelako. ABSTRACT: At present, the precarious jobs do not assure the subsistence level, and the future forecasts «the end of work». In addition, because of the defects and limits of the welfare systems, a rethinking of the social protection system is necessary: universal basic income seems to be the most popular option. Although the basic income is usually based on the idea of social reform, the perception of this study is that its implementation should be guided by a policy of small advances, which ultimately make possible a partial reform of the Social Security system, not its dismantling. There are currently examples with these characteristics, for specific groups (e.g. minors in Germany) to which a basic income is being granted. Without a doubt, it is a big step in that direction, which can serve as a model to be followed by all legal systems —among them Spanish one— that follow a system of generational distribution (pay-as-you-go system) in pensions. RESUMEN: En la actualidad, los empleos precarios no aseguran el mínimo vital, y para el futuro se pronostica el «fin del trabajo». Además, ante los defectos y límites de los sistemas asistenciales es necesario un replanteamiento del sistema de protección social: la renta básica universal parece ser la opción más popular. Aunque normalmente la RB se basa en la idea de una reforma social, la percepción de este estudio es que su implementación debe ir dirigida por una política de pequeños avances, que al final posibiliten una reforma parcial del sistema de Seguridad Social, no su desmantelamiento. Existen en la actualidad ejemplos con estas características, para colectivos específicos (ej. menores en Alemania) a los que —en la práctica— se les está otorgando una RB. Sin duda, es un gran paso en esa dirección, que puede servir como modelo a seguir por los ordenamientos jurídicos —entre ellos el español— que siguen un sistema de reparto generacional en pensiones.

How could Universal Basic Income (UBI) improve social security?

2019 ◽  
pp. 170-172
Author(s):  
Stewart Lansley ◽  
Howard Reed
Keyword(s):  
Social Security ◽  
Basic Income

scholarly journals THE CONCEPT OF BASIC INCOME IN THE BRITISH POLITIAL CONTEXT

2021 ◽  
Vol 24 (6) ◽  
pp. 96-103
Author(s):  
Yuri Kvashnin ◽  
Keyword(s):  
Income Inequality ◽  
Social Security ◽  
Current Debate ◽  
Basic Income ◽  
Medium Term ◽  
Political Factors ◽  
Social Transformations ◽  
Technological Unemployment ◽  
The Uk ◽  
Number Of Parties

The article explores the current debate on basic income in the UK. The growing interest in this concept, which implies the introduction of unconditional and equal for all regular cash payments, is caused by problems common to Western European countries, i.e. an increase in income inequality, the risk of technological unemployment, as well as the need to take urgent measures to support the population at times of pandemic. In the British context, however, ideological and political factors play a significant role, such as a rich intellectual tradition of developing universal approaches to social security and the desire of a number of parties, both national and regional, to use this increasingly popular concept for their own political purposes. It is concluded that in the medium term, the UK's transition to basic income is unlikely, but the very discussion on its introduction can serve as a catalyst for serious social transformations.

scholarly journals Kobieta kryzysem brzemienna. Sytuacja kobiet na i poza rynkiem pracy w dobie kryzysu demograficznego.

2018 ◽  
pp. 265-279
Author(s):  
Margareta Wysocka
Keyword(s):  
European Union ◽  
Social Security ◽  
Labour Market ◽  
Basic Income ◽  
Demographic Structure ◽  
Ageing Society ◽  
Starting Point ◽  
European Union Countries ◽  
Public Debates ◽  
Economic Considerations

The article refers to the problem of demographic crisis, a frequent topic of public debates in European Union countries, which struggle with the phenomenon of ageing society. The main goal of the research part is analyze selected factors connected with the demographic stagnation (regression), that have an impact on mothers’ activity (or lack of activity) on the labour market. The article is a starting point for the analysis of guaranteed basic income for women working as housewives (those who claim: ‘I want to have children’ but, as a result of economic considerations intertwined with the problem of social security, later state ‘I have to work’), as potential social policy’s instrument which can be applied for the purpose of changing the unfavorable demographic structure.

scholarly journals The Universal Basic Income

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Robert Stephens
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Labour Force ◽  
Personal Income ◽  
Basic Income ◽  
Personal Income Tax ◽  
Flat Rate ◽  
Poverty Relief ◽  
Trade Offs ◽  
Benefit System

A universal basic income (UBI) would provide all citizens with a guaranteed income, irrespective of their earnings, age or household status. It would be financed from a flat-rate personal income tax. It would replace the existing work-based social security system with its plethora of benefit types, abatement rates and eligibility rules. However, when the trade-offs between the competing objectives of a tax/benefit scheme are considered, and the variety of individual and family circumstances that need to be addressed, the apparent simplicity of a UBI quickly disappears. The article shows that while the current tax/benefit system represents a ‘welfare mess’, and needs substantial restructuring, a UBI does not necessarily provide an adequate income for poverty relief, nor ensure labour force incentives, at an acceptable fiscal cost.

Taxation, Human Rights, and a Universal Basic Income

2019 ◽  
pp. 553-564
Author(s):  
Philip Alston
Keyword(s):  
Human Rights ◽  
Social Security ◽  
Status Quo ◽  
International Human Rights Law ◽  
Basic Income ◽  
Human Rights Law ◽  
Social Security Systems ◽  
Security Systems ◽  
International Human Rights ◽  
International Human

This concluding chapter explores the arguments for and against a universal basic income (UBI) in light of the provisions of international human rights law. To appreciate the significance of a UBI, at least in its comprehensive and ideal form, it is important to note that it is explicitly designed to challenge most of the key assumptions underpinning traditional social security systems. The most committed proponents of UBI proclaim their approach to be utopian, not in the sense of being unrealistic or unachievable, but as providing a highly ambitious, sweeping, and progressive vision. Meanwhile, critics or skeptics who raise objections based on unaffordability, the unacceptability of unconditionality, or the unrealistic change in mentality required will often be dismissed as unimaginative defenders of an obviously unsatisfactory status quo.

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