Dividendo Sociale e Imposta Negativa: due diversi modi di intepretare la redistribuzione

2009 ◽  
pp. 177-202
Author(s):  
Davide Tondani
Keyword(s):  
Distributive Justice ◽  
Income Tax ◽  
Ethical Issues ◽  
Point Of View ◽  
Basic Income ◽  
Economic Point ◽  
Normative Analysis ◽  
Negative Income ◽  
Negative Income Tax ◽  
Benefit System

- This article examines two redistributive programs: Negative Income Tax and Universal Basic Income. Its aim is to show that, even if the two programs through the implementation of an appropriate tax-benefit system can get the same distributive outcome, they are deeply different, from both the economic point of view and ethic perspective. The approach adopted integrates positive and normative analysis so that an explicit attention to ethical issues provides a more complete descriptive economics. We show that Negative Income Tax scheme is consistent with the libertarian idea of distributive justice, while Basic Income matches with the egalitarian thought.

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.

scholarly journals THE COST OF NEGATIVE INCOME TAX AS A FISCAL MEASURE TO TACKLE POVERTY IN NORTH MACEDONIA

2020 ◽  
Author(s):  
Ivana Velkovska
Keyword(s):  
Income Tax ◽  
Aggregate Demand ◽  
Household Consumption ◽  
Poor People ◽  
Basic Income ◽  
Positive Effects ◽  
Negative Income ◽  
The World ◽  
The Cost ◽  
Negative Income Tax

This paper makes an effort to evaluate the cost of negative income tax as a fiscal measure aiming to tackle the persistent high poverty rate in Macedonia. Poverty, income inequality and unemployment are expected to rise all around the world due to the pandemic corona virus outbreak and the subsequent economic crisis. Governments around the world have already implemented measures similar to universal basic income with the purpose of increasing household consumption and stimulating aggregate demand but also to mitigate the devastating effects that the recent unfavorable economic developments have on the citizens living in poverty or are at the risk of poverty. However, shrinking fiscal spaces of small economies could be an obstacle to implement such policies. Compared to universal basic income, negative income tax is a less costly policy option that targets the population living in poverty instead of providing payments to everyone regardless of their income. The analysis based on the available data is indicating that implementing such policy would cost as much as 9.7 billion MKD per year, which is 4% of the planned state budget revenues for Y2020, 8% of the planned social transfers for Y2020 and 29% of the funds that the state has made available for tackling the COVID 19 crisis so far. In addition, the negative income tax could trigger various positive effects on the economy. Since poor people spend almost all of their income, it could be expected that implementing negative income tax would rise household consumption. According to the empirical analysis in this paper, household consumption is in highest correlation to GDP growth in Macedonia compared to the other explanatory variables (government consumption, investments, import and export).

Alternatives to a Citizen’s Basic Income

2018 ◽  
pp. 181-192
Author(s):  
Malcolm Torry
Keyword(s):  
Income Tax ◽  
Tax Credits ◽  
Current Debate ◽  
Basic Income ◽  
Insurance Benefits ◽  
Conservative Government ◽  
Negative Income ◽  
Income Approach ◽  
Negative Income Tax ◽  
Policy Proposals

This chapter examines three policy proposals with characteristics similar to those of a Citizen's Basic Income: Negative Income Tax, genuine Tax Credits and Participation Income. It first considers the Tax Credits scheme proposed by the UK's Conservative government in 1972, and which was close to a genuine Tax Credits scheme before discussing Negative Income Tax and the problems that it entails. It then describes Negative Income Tax experiments with interesting outcomes that have clear implications for the current debate on the Citizen's Basic Income approach to tax and benefits reform. It also looks at Participation Income and the issues that it raises before concluding with an analysis of the outcomes that would be created by an increase in the value of National Insurance Benefits compared to the outcomes of a Citizen's Basic Income.

Wege aus der Arbeitslosenfalle – ein Vergleich alternativer Lösungskonzepte

1997 ◽  
Vol 46 (1) ◽  
Author(s):  
Jürgen Jerger ◽  
Alexander Spermann
Keyword(s):  
Income Tax ◽  
Point Of View ◽  
Marginal Tax Rate ◽  
Tax Rate ◽  
Negative Income ◽  
The Us ◽  
Alternative Measures ◽  
The Uk ◽  
Negative Income Tax

AbstractRecipients of public assistance and unemployment benefits face an effective marginal tax rate of (almost) 100%, since these payments decline in a ratio of one by one when own income is earned. The metaphor of an “unemployment trap” describes this labour supply disincentive quite accurately. A negative income tax could overcome this problem, but is considered to be too expensive and to entail some flaws from an allocative point of view. Starting from this critique, we propose a “Targeted Negative Income Tax”, which basically confines the negative income tax to the group of the long-term unemployed. This targeting ensures that the incentives are given to those who need them most, and avoids the massive fiscal burden associated with a general introduction of a negative income tax. The fiscal burden may even be reduced with each long-term unemployed person who is drawn back into the labour market. In this paper, we compare this proposal to some alternative measures created to provide work incentives such as the “Family Credit” and the “Earned Income Tax Credit” introduced in the UK and the US, respectively.

Sign in / Sign up

Export Citation Format

Share Document