Universal Basic Income and Negative Income Tax: Two Different Ways of Thinking Redistribution | Davide Tondani


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
egalitarian thought.

SOURCE:  http://mpra.ub.uni-muenchen.de/7016/1/BI_e_NIT_paper-EN_version_II.pdf?origin=publication_detail

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