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Universal basic income with flat tax reform in France

Author

Listed:
  • Riccardo Magnani

    (CEPN - Centre d'Economie de l'Université Paris Nord - Université Sorbonne Paris Nord)

  • Luca Piccoli

Abstract

This article evaluates the effects of a revenue-neutral tax reform introducing a universal basic income scheme coupled with a flat income tax which replaces the existing minimum income benefit, several other conditional benefits and the existing progressive income taxation. To this aim we use a Micro–Macro simulation model for the French economy. Interestingly, our results show that the reform induces not only a significant reduction in income inequalities and poverty, but also a slightly positive effect at the macroeconomic level, implying that the equity-efficiency trade-off would not be produced.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Riccardo Magnani & Luca Piccoli, 2020. "Universal basic income with flat tax reform in France," Post-Print hal-03541872, HAL.
    • Handle: RePEc:hal:journl:hal-03541872
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    Cited by:

    1. La, Jung Joo, 2023. "Macroeconomic effects of basic income funded by land holding tax," MPRA Paper 116151, University Library of Munich, Germany.
    2. Ugo Colombino & Nizamul Islam, 2021. "Combining microsimulation and optimization to identify optimal universalistic tax-transfer rule," LISER Working Paper Series 2021-06, Luxembourg Institute of Socio-Economic Research (LISER).
    3. Krajňák, Michal & Krzikallová, Kateřina & Friedrich, Václav, 2022. "Does political orientation affect economic indicators in the Czech Republic?," Journal of Policy Modeling, Elsevier, vol. 44(6), pages 1219-1231.
    4. Şansel Özpinar & Sacit Hadi Akdede, 2022. "Determinants of the Attribution of Poverty in Turkey: An Empirical Analysis," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 164(2), pages 949-967, November.
    5. D’Alessandro, Simone & Distefano, Tiziano & Spinato Morlin, Guilherme & Villani, Davide, 2025. "Exploring policy responses to labour-saving technologies: An assessment of basic income, job guarantee, and working time reduction," Journal of Policy Modeling, Elsevier, vol. 47(1), pages 49-63.
    6. Verena Löffler, 2021. "Questioning the feasibility and justice of basic income accounting for migration," Politics, Philosophy & Economics, , vol. 20(3), pages 273-314, August.
    7. Ugo Colombino & Nizamul Islam, 2025. "Lost jobs, new jobs and optimal tax-transfer reforms," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 64(4), pages 765-818, June.
    8. Claudio Socci & Silvia D’Andrea & Stefano Deriu & Rosita Pretaroli & Francesca Severini, 2022. "Does the Personal Income Flat Tax fit with Economic Growth and Inequality in Italy?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 8(3), pages 523-548, November.
    9. Dokas, Ioannis & Panagiotidis, Minas & Papadamou, Stephanos & Spyromitros, Eleftherios, 2024. "The impact of the shadow economy on the direct-indirect tax mix: Can central banks’ independence mitigate the effect?," Journal of Policy Modeling, Elsevier, vol. 46(3), pages 475-493.
    10. Colombino, Ugo & Islam, Nizamul, 2022. "The "Robot Economy" and Optimal Tax-Transfer Reforms," IZA Discussion Papers 15198, Institute of Labor Economics (IZA).
    11. Elise Aerts; & Ive Marx; & Gerlinde Verbist;, 2023. "Not That Basic: How Level, Design and Context Matter for the Redistributive Outcomes of Universal Basic Income," Working Papers 2303, Herman Deleeck Centre for Social Policy, University of Antwerp.
    12. La, Jung Joo, 2023. "The macroeconomic effects of basic income funded by a land-holding tax in Korea," Journal of Policy Modeling, Elsevier, vol. 45(1), pages 1-9.
    13. Fuenmayor, Amadeo & Granell, Rafael & Savall, Teresa, 2024. "Labour supply responses to a negative income tax in Spain," Journal of Policy Modeling, Elsevier, vol. 46(6), pages 1274-1287.
    14. Lazar Ilic & M Sawada, 2021. "The temporal evolution of income polarization in Canada’s largest CMAs," PLOS ONE, Public Library of Science, vol. 16(6), pages 1-27, June.
    15. Majumder, Amita & Ray, Ranjan & Santra, Sattwik, 2021. "Should commodity tax rates be uniform across regions in a heterogeneous country? Evidence from India," Journal of Policy Modeling, Elsevier, vol. 43(6), pages 1310-1331.
    16. Aerts, Elise & Marx, Ive & Verbist, Gerlinde, 2023. "Not That Basic: How Level, Design and Context Matter for the Redistributive Outcomes of Universal Basic Income," IZA Discussion Papers 15952, Institute of Labor Economics (IZA).

    More about this item

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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