Universal basic income with flat tax reform in France

Magnani, Riccardo; Piccoli, Luca

doi:10.1016/j.jpolmod.2019.07.005

Cited by 27 publications

(17 citation statements)

References 15 publications

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“…In such context, income has become increasingly important in one's ability to maintain the same life choices and activities, be they education, access to recreational spaces, or the handling of added costs for utilities and infrastructure usage. The importance of income to deprivation in general is underlined by basic income projects that are increasingly discussed and attempted in affluent countries [33][34][35][36]. Such projects would in theory ensure a minimal income through which individuals can meet their basic needs.…”

Section: Plos Onementioning

confidence: 99%

The temporal evolution of income polarization in Canada’s largest CMAs

Ilic¹,

Sawada²

2021

PLoS ONE

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Income polarization is a pressing issue which is increasingly discussed by academics and policymakers. The present research examines income polarization in Canada’s eight largest Census Metropolitan Areas (CMAs) using data at the census-tract (CT) level between 1971 and 2016. Generally, there are significant decreasing trends in the middle-income population with simultaneously increasing trends in low-income groups. The high-income groups have been relatively stable with fewer significant increasing population trends. Using conventional mapping and cartograms, patterns of the spatial evolution of income inequality are illustrated. Every CMA examined contains an increasing trend of spatial fragmentation at the patch level within each CMA’s landscape mosaic. The results of a spatial autocorrelation analysis at the sub-patch, CT level, exhibit significant spatial clustering of high-income CTs as one process that dominates the increasingly fragmented landscape mosaic.

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Section: Plos Onementioning

confidence: 99%

The temporal evolution of income polarization in Canada’s largest CMAs

Ilic¹,

Sawada²

2021

PLoS ONE

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“…This section examines how a basic income scheme, b , based on either residence or citizenship, and financed by a proportional flat tax on income, τ (Atkinson, 1995; Ghatak and Maniquet, 2019; Magnani and Piccoli, 2020), affects the tax base, wages, and employment when migration and the presence of foreigners are taken into consideration. I explore whether basic income is feasible: A policy is argued to suffer from a feasibility problem if it reduces governmental revenue, G .…”

Section: Feasibility Of Residence- and Citizenship-based Basic Incomementioning

confidence: 99%

“… 5. Other authors opted to shed light on basic income feasibility issues with the help of case study micro-simulations and general equilibrium analyses (Gan, 2019; Honkanen, 2014; Magnani and Piccoli, 2020; Mideros and O’Donoghue, 2015; Špeciánová, 2018b; Yunker, 2013). …”

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confidence: 99%

Questioning the feasibility and justice of basic income accounting for migration

Löffler

2021

Politics, Philosophy & Economics

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When studying the feasibility and justice of basic income, researchers usually assume that policymakers would be introducing the unconditional benefit to a closed economic entity. When contemplating the introduction of a universal policy, few researchers take into consideration the fact that citizens and foreigners migrate, and that this movement alters the size and skill structure of the population. This article addresses this oversight by analyzing how basic income schemes based on residence or citizenship may affect tax base, wages, and employment while incorporating migration incentives. The discussion is based upon neoclassical labor supply and migration theory and informed by the conjectured economic effects from a normative perspective. This research suggests that a basic income would create migration incentives that reduce the tax base, leading us to question this policy’s feasibility. Moreover, the flow-on effects of migration call into question the justice of both residence-based and citizenship-based basic income schemes. Therefore, this article sheds light on how basic income’s feasibility and justice relate to each other and identifies the benefits and further opportunities for interdisciplinary social policy research.

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“…This conclusion was done not only for personal taxation, but also for the consumption taxes. Riccardo Magnani, Luca Piccoli (2020) [14] assessed the results of a tax reform unrelated to the incomes, which introduces a universal scheme of basic income with a personal income tax. They used simulation model Micro-Macro for the French economy for the purpose.…”

Section: Literature Reviewmentioning

confidence: 99%

The Prospects of the Russian Personal Income Tax Reform in Research Proceedings by Scientists of Foreign Universities

Пономарева¹,

Голубцова²,

Pakshaeva³

2020

Proceedings of ADVED 2020- 6th International Conference on Advances in Education

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The experience of foreign universities in researching reforms of personal income taxation is especially interesting now for the Russian Federation as it plans to transfer from a proportional to a progressive personal income tax scale. Russia has the experience of using a progressive personal income tax, but it proved to be untenable because of minimal collection of taxes at the highest rate. The key objective of our research was finding the optimal tax rates and the number of personal income tax increments in the Russian Federation. The novelty of our research is in the use of indicators of several states to calculate the unknown quantity, while the custom here is adaptation of a foreign country's taxation system to local realities. The article presents comparative analysis of several foreign systems of progressive taxation of individuals, which take into account economic and social realities of each state. We compared indicators of the economies under research linked with the social features of taxation, national income distribution and the importance of the personal income tax for the budgets. Modern legislations establish different methods of calculating the taxation base for individuals, the rates. The research of foreign universities in the area of reforming personal income taxation, the extended experience of progressive personal income tax collection in these states and adaptation to Russia should help the Russian Federation introduce an effective progressive scale of the personal income tax. Basing on the data from 21 countries with a progressive personal income tax scale our research outlines several parameters of the personal income tax model, which could be used in the Russian economy taking into account the differences of local development indicators compared with their foreign analogues.

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Universal basic income with flat tax reform in France

Cited by 27 publications

References 15 publications

The temporal evolution of income polarization in Canada’s largest CMAs

The temporal evolution of income polarization in Canada’s largest CMAs

Questioning the feasibility and justice of basic income accounting for migration

The Prospects of the Russian Personal Income Tax Reform in Research Proceedings by Scientists of Foreign Universities

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