scholarly journals A NEGATIVE INCOME TAX AND LOW INCOME FARM FAMILIES*

1972 ◽  
Vol 16 (2) ◽  
pp. 102-114
Author(s):  
Anthony H. Chisholm
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Farm Families ◽  
Negative Income ◽  
Negative Income Tax

Negative Income Tax

1982 ◽  
Vol 3 (2) ◽  
pp. 165-180 ◽  
Author(s):  
NEIL J. SALKIND ◽  
RON HASKINS
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Relative Effectiveness ◽  
Educational Status ◽  
General Purpose ◽  
Negative Income ◽  
Income Maintenance ◽  
Low Income Families ◽  
Negative Income Tax ◽  
The Impact

The general purpose of the four negative income tax (NIT) experiments was to evaluate the impact of a guaranteed income on labor participation. Beyond this general objective, certain subobjectives can be identified, three of which define the purpose of this analysis. The first is to determine what effect an income maintenance experiment program can have on the health and educational status of children from low-income families, the second is to examine the long-range effects of such a program, and the third is to complete a policy analysis using these results to consider the relative effectiveness of service programs and income maintenance programs in promoting child development and stability. The results show that the NIT experiments were effective in reducing a child's risk of being at poverty. The implications of this are discussed from several policy perspectives.

scholarly journals Is the EITC as Good as an NIT? Conditional Cash Transfers and Tax Incidence

2010 ◽  
Vol 2 (1) ◽  
pp. 177-208 ◽  
Author(s):  
Jesse Rothstein
Keyword(s):  
Labor Supply ◽  
Single Mothers ◽  
Low Income ◽  
Income Tax ◽  
Cash Transfers ◽  
Conditional Cash Transfers ◽  
Tax Incidence ◽  
Negative Income ◽  
Negative Income Tax

The EITC is intended to encourage work. But EITC-induced increases in labor supply may drive wages down. I simulate the economic incidence of the EITC. In each scenario that I consider, a large portion of low-income single mothers' EITC payments is captured by employers through reduced wages. Workers who are EITC ineligible also see wage declines. By contrast, a traditional Negative Income Tax (NIT) discourages work, and so induces large transfers from employers to their workers. With my preferred parameters, $1 in EITC spending increases after-tax incomes by $0.73, while $1 spent on the NIT yields $1.39. (JEL H22, H23, H24, H31, J22)

THE NEGATIVE INCOME TAX AND THE SUPPLY OF WORK EFFORT

1967 ◽  
Vol 20 (4) ◽  
pp. 353-367
Author(s):  
MICHAEL JAY BOSKIN
Keyword(s):  
Income Tax ◽  
Work Effort ◽  
Negative Income ◽  
Negative Income Tax

scholarly journals A Negative-Income-Tax Experiment

1972 ◽  
Vol 227 (4) ◽  
pp. 19-25 ◽  
Author(s):  
David N. Kershaw
Keyword(s):  
Income Tax ◽  
Negative Income ◽  
Negative Income Tax

scholarly journals Labour Supply Implications of a Negative Income Tax Plan

2005 ◽  
Vol 34 (4) ◽  
pp. 708-721
Author(s):  
Arun S. Roy
Keyword(s):  
Income Tax ◽  
Labour Supply ◽  
Work Effort ◽  
Female Workers ◽  
Younger Workers ◽  
Negative Income ◽  
Negative Income Tax

This study demonstrates that a Negative Income Tax Plan can be expected to result in fairly large reductions in the supply of work effort in the case of younger workers. The potential reductions in labour supply of female workers appear to be particularly large.

Another Low Road to Basic Income? Mapping a Pragmatic Model for Adopting a Basic Income in Canada

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Tracy A Smith-Carrier ◽  
Steven Green
Keyword(s):  
Health Outcomes ◽  
Income Tax ◽  
Social Economic ◽  
Cash Transfers ◽  
Conditional Cash Transfers ◽  
Basic Income ◽  
Income Security ◽  
Disadvantaged Groups ◽  
Negative Income ◽  
Negative Income Tax

AbstractDrawing from both theoretical and empirical research, the literature on basic income (BI) is now voluminous, pronouncing both its merits and its limitations. Burgeoning research documents the impacts of un/conditional cash transfers and negative income tax programs, with many studies highlighting the effectiveness of these programs in reducing poverty, and improving a host of social, economic and health outcomes. We consider possible avenues for BI architecture to be adopted within Canada’s existing constellation of income security programs, to the benefit of disadvantaged groups in society. Identifying key federal and provincial (i.e., Ontario) transfer and tax benefit programs, we highlight which programs might best be maintained or converted to a BI. While opponents decry the (alleged) exorbitant costs of BI schemes, we suggest that the existing approach not only produces an ineffective system—which actually engenders poverty and the health and social problems that accompany it—but an excessively costly one.

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