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

Cornelia Sterner

MPRA Paper from University Library of Munich, Germany

Abstract: In 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.

Keywords: basic income; welfare state; securing basic needs, poverty trap (search for similar items in EconPapers)
JEL-codes: D1 D31 E24 E61 E62 H2 H3 I3 Y40 (search for similar items in EconPapers)
Date: 2010-11, Revised 2012-06
New Economics Papers: this item is included in nep-acc and nep-hpe
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