期刊名称：Finanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut, Universität Köln
印刷版ISSN：0945-490X
出版年度：2007
卷号：2007
出版社：Universität Köln
摘要：Basic income vs. Wage subsidy: Labour supply, fiscal effects, and differences in recipients:
The economic literature often argues that basic income schemes and low wage subsidies to employees are
just special cases of a negative income tax. In this debate, it is ignored that these concepts target different
population subgroups. This paper investigates the different target groups and the particular implications
on government budget and labour supply. A basic income scheme doubles the number of net benefit
receiving persons whereas a more targeted wage subsidy increases this number by only 10%. These differences
explain why wage subsidy programs can be financed and evoke positive labour supply effects,
while basic income schemes either lead to high costs or to negative employment effects.
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