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Basic Income Studies

Ed. by Haagh, Anne-Louise / Howard, Michael


CiteScore 2017: 0.70

SCImago Journal Rank (SJR) 2017: 0.209
Source Normalized Impact per Paper (SNIP) 2017: 0.448

Online
ISSN
1932-0183
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Unconditional Basic Income in the Czech Republic: What Type of Taxes Could Fund It? A Theoretical Tax Analysis

Jitka Špeciánová
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  • Faculty of Economics, University of Economics, Prague, W. Churchill Sq. 1938, Prague 3, Prague, Czech Republic
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Published Online: 2018-08-10 | DOI: https://doi.org/10.1515/bis-2017-0024

Abstract

This paper contains a summary of public support for the idea of unconditional basic income in the Czech Republic in the first part. Interest in unconditional income can be found both in the Czech political sphere and in the social sciences community. In the second part, the article theoretically analyzes the possible sources of unconditional basic income funding. The aim of this paper is to support argumentation in favor of the implementation of BI by a systematic analysis of the real possibilities of its funding through the state tax revenues. The feasibility of funding a BI scheme using taxes on labor, property, consumption, environmental taxes, financial transaction tax, and tax on the transfer of information is considered. Consideration is also given to administrative savings that the basic income system could bring. Due to political enforceability of BI, it is important to contemplate and discuss the distortions and other problems of proposed changes in taxation, which would not be negligible as can be expected.

Keywords: funding of unconditional basic income; Czech Republic; tax distortions; income tax; progressive consumption tax

JEL Classification: D60; H23; H24; H27; H31; N34

References

About the article

Published Online: 2018-08-10


The article was realized with the financial support of the Internal Grant Agency of University of Economics, Prague (Grant Number: IGS F5/09/2018).


Citation Information: Basic Income Studies, Volume 13, Issue 1, 20170024, ISSN (Online) 1932-0183, DOI: https://doi.org/10.1515/bis-2017-0024.

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