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

Davide Tondani

ECONOMIA PUBBLICA, 2008, vol. 2008/1-2, issue 1-2, 177-202

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

Date: 2008
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