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文章基本信息

  • 标题:Basic income or a single tapering rule? Incentives, inclusiveness and affordability compared for the case of Finland
  • 本地全文:下载
  • 作者:Jon Pareliussen ; Hyunjeong Hwang ; Heikki Viitamäki
  • 期刊名称:Economics Department Working Papers / OECD
  • 印刷版ISSN:0259-4633
  • 出版年度:2018
  • 卷号:2018
  • 出版社:Organisation for Economic Co-operation and Development (OECD)
  • 摘要:

    The combination of different working-age benefits, childcare costs and income taxation creates complexity, reduces work incentives and holds back employment. This paper compares Finland’s benefit system with two benefit reform scenarios: a uniform benefit for all (“basic income”) and a universal tapering rule (“universal credit”). The scenarios are modelled in the OECD TaxBen model and the TUJA microsimulation model. We find that replacing current benefits with a basic income would improve incentives for many, but with a drastic redistribution of income and likely increasing poverty as a result. Merging working-age benefits with similar aims and coordinating their tapering against earnings would on the other hand consistently improve work incentives and transparency, while preserving or improving social protection.

  • 关键词:universal credit; work incentives; welfare reform; inequality; basic income; Finland
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