Abstract or Introduction
This master thesis provides a comparison of four practical income tax-based proposals for a basic income in Germany – schematically representing the political party landscape on the German debate of the last 10 years – and examines regulatory policy differences in personal income tax- and social security regulation as compared to the German tax system in 2013.
Focusing on 1) tax burden for different income levels 2) income redistribution and tax progressivity as well as 3) financing aspects it combines a theoretical comparative analysis with a practical policy debate. While it does not seek to motivate premature conclusions […]
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