Ein bedingungsloses Grundeinkommen in Form der negativen Einkommensteuer: Eine soziologische und finanzwissenschaftliche Analyse
[An unconditional basic income in the form of the negative income tax: A sociological an public finance analysis]
AbstractIn this thesis, the idea of an unconditional basic income is investigated by means of sociological and public finance analyses, with results about structural problems of the Austrian tax and transfer system building the starting point. The unconditional basic income in the form of a negative income tax is therefore discussed and tentatively developed. It is suggested that the negative income tax should be granted unconditionally and individually to all legal and permanent residents without the obligation of services in return. Besides the negative lump sum tax, a lump sum supplement should be granted for caregivers, honorary workers and people incapable of working. Based on a person’s own income a positive tax should be counted against the negative income tax. With the implementation of the suggested model of a negative income tax, basic (financial) needs could be secured and the tax and transfer system could be harmonized, whereby administration effort could be reduced and poverty traps avoided. It is stressed that for the implementation of a comprehensive model of a negative income tax all relevant parameters as well as possible impacts need to be investigated cautiously; suggestions of this thesis therefore need to be seen as a first attempt. The attitude towards an unconditional basic income furthermore influences its successful implementation. Results suggest that great importance needs to be laid on the designation of the model as well as the conservation of the performance principle and self-responsibility to ensure a successful transformation.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 39703.
Date of creation: Nov 2010
Date of revision: Jun 2012
basic income; welfare state; securing basic needs; poverty trap;
Find related papers by JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- Y40 - Miscellaneous Categories - - Dissertations - - - Dissertations
- I3 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- D1 - Microeconomics - - Household Behavior
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution
- E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-07-08 (Accounting & Auditing)
- NEP-ALL-2012-07-08 (All new papers)
- NEP-HPE-2012-07-08 (History & Philosophy of Economics)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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