Implementing a negative income tax. Net cost, poverty and inequality effects
NAGIOS: RODERIC FUNCIONANDO

Implementing a negative income tax. Net cost, poverty and inequality effects

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Implementing a negative income tax. Net cost, poverty and inequality effects

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Granell Pérez, Rafael Perfil; Fuenmayor Fernández, Amadeo
This document is a artículoDate2019
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.

    Granell Pérez, Rafael Fuenmayor Fernández, Amadeo 2019 Implementing a Negative Income Tax. Net Cost, Poverty and Inequality Effects Hacienda Publica Española 228 1 83 108
https://doi.org/10.7866/HPE-RPE.19.1.4

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