This article examines two redistributive policies: Negative Income Tax and
Universal Basic Income. Its aim is to show that, although the two achieve
the same distributive outcome through an appropriate tax-benefit system,
they are fundamentally different from economic and ethical points of view.
The approach integrates positive and normative analysis and explicit
attention to ethical issues provides a more complete description of economic
aspects. We show that Negative Income Tax scheme is coherent with the libertarian idea of distributive justice, while Basic Income follows