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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

dc.contributor.author	Granell Pérez, Rafael
dc.contributor.author	Fuenmayor Fernández, Amadeo
dc.date.accessioned	2019-07-26T10:45:41Z
dc.date.available	2019-07-26T10:45:41Z
dc.date.issued	2019
dc.identifier.uri	https://hdl.handle.net/10550/71148
dc.description.abstract	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.
dc.relation.ispartof	Hacienda Publica Española, 2019, vol. 228, num. 1, p. 83-108
dc.source	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
dc.subject	Economia
dc.subject	Impostos
dc.title	Implementing a negative income tax. Net cost, poverty and inequality effects
dc.type	journal article	es_ES
dc.date.updated	2019-07-26T10:45:42Z
dc.identifier.doi	https://doi.org/10.7866/HPE-RPE.19.1.4
dc.identifier.idgrec	133467
dc.rights.accessRights	open access	es_ES