search query: @indexterm SOCIAL POLICY / total: 258
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| Author: | |
| Title: | Negative income tax: not a panacea |
| Journal: | Economic Bulletin
1994 : DEC, VOL. 31:12, p. 35-40 |
| Index terms: | INCOME TAX SOCIAL POLICY COSTS |
| Language: | eng |
| Abstract: | A negative income tax (NIT) has often been put forward as a solution to various problems of labour market and social securities systems in modern economies. Proponents of this concept consider that it superior to the prevailing social security system as, they claim, it simplifies administrative processes and it strengthens work incentives. Yet if the NIT were integrated into the prevailing German taxation system, little would remain of the formal elegance and transparency of the idea of a NIT. |
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