Implementing a Negative Income Tax. Net Cost, Poverty and Inequality Effects

被引：5

作者：

Granell Perez, Rafael ^{[1
]}

Fuenmayor Fernandez, Amadeo ^{[1
]}

机构：

[1] Univ Valencia, Valencia, Spain

来源：

HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS | 2019年 / 228期

关键词：

Basic Income; Negative Income Tax; Poverty; Inequality; Microsimulation;

D O I：

10.7866/hpe-rpe.19.1.4

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The main aim of this paper is to propose a financially viable alternative to the current Spanish system of social protection: A Negative Income Tax (NIT) unifying in a single mechanism the system of public benefits and income tax. We analyse the main characteristics of the NIT and simulate several NIT proposals for Spain, using the Living Conditions Survey. These proposals are distinct in that they do not suppose an additional cost in the tax-benefit system. The results of our simulations indicate a radical improvement in the indicators of poverty and inequality, especially extreme poverty, and also a redistribution of income from the elderly to families with children.

引用

页码：83 / 108

页数：26