000			01560nab a2200265 c 4500
999			_c148388 _d148388
003			ES-MaIEF
005			20231025131811.0
007			ta
008			231025t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_954857 _aHartley, Robert
245		0	_aIncome guarantee policy design _bimplications for poverty, income distribution and tax rates _c Robert Paul Hartley and Irwin Garfinkel
500			_aResumen.
504			_aBibliografía.
520			_aA guaranteed income could greatly reduce poverty, yet the impact and feasibility depend on several key policy design choices. We empirically compare guarantee designs financed by income taxation and estimate potential labor supply responses to transfer benefits as well as financing or targeting mechanisms. The analysis features a fundamental tax reform converting personal deductions and credits into an income guarantee along with higher marginal tax rates. Additional results consider policies with a flat surtax, benefit phaseout, or welfare reform. We use microsimulation analysis based on the Current Population Survey, and we adjust for underreported income.
650		4	_aINGRESO MÍNIMO VITAL _968668
650		4	_aRENTA BÁSICA _959338
650		4	_aPOLITICA FISCAL _948067
650		4	_aDESIGUALDAD _942588
650		4	_aPOBREZA _948038
650		4	_aMODELOS DE SIMULACIÓN _947773
700			_917688 _aGarfinkel, Irwin
773	0		_9170356 _oOP 233/2023/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 76, n. 2, June 2023, p. 317-346
942			_cART