Unconditional Basic Income. Comparing Four Income-Tax Based Proposals for Germany

Inhaltsverzeichnis (Table of Contents)

• 1 Introduction
• 2 Theoretical Background and Methodological Approach
  • 2.1 Unconditional Basic Income: Idea, Definition and Motivation
    • 2.1.1 Idea and Definition
    • 2.1.2 Classification of Political Motivations for a Basic Income
  • 2.2 Three Measures of Tax Progressivity and Income Redistribution
    • 2.2.1 Textbook Definition of Progressivity
    • 2.2.2 Musgrave-Index (Richard A. Musgrave)
    • 2.2.3 Kakwani-Index (Nanak C. Kakwani)
  • 2.3 Methodological Approach
• 3 German Income Tax- and Social Security System (Reference Case)
  • 3.1 Income Tax- and Social Security Regulation in Germany (2013)
  • 3.2 Part I: Burden of Taxation from the Micro Perspective of Different Labour Income Levels
  • 3.3 Part II: Income Redistribution and Progressivity Analysis
    • 3.3.1 Gross Income vs. Net Income from the Micro Perspective.
    • 3.3.2 Indices for German Labour Incomes in 2013
  • 3.4 Part III: Financing Aspects of the German Social Budget in 2013
• 4 Proposals for an Unconditional Basic Income in Germany
  • 4.1 Proposal 1: Negative Income Flat Tax (Straubhaar)
    • 4.1.1 Proposal Description & Classification
    • 4.1.2 Theoretical and Quantitative Description
      • 4.1.2.1 Income Taxes and Social Security Regulation
      • 4.1.2.2 Part I: Burden of Taxation from the Micro Perspective of Different Labour Income Levels
      • 4.1.2.3 Part II: Income Redistribution and Progressivity Analysis
      • 4.1.2.4 Part III: Financing Aspects in 2013.
  • 4.2 Proposal 2: Solidary Citizen Money (Althaus)
    • 4.2.1 Proposal Description & Classification.
    • 4.2.2 Theoretical and Quantitative Description
      • 4.2.2.1 Income Taxes and Social Security Regulation
      • 4.2.2.2 Part I: Burden of Taxation from the Micro Perspective of Different Labour Income Levels
      • 4.2.2.3 Part II: Income Redistribution and Progressivity Analysis
      • 4.2.2.4 Part III: Financing Aspects in 2013
  • 4.3 Proposal 3: Green Basic Income (Emmler/Poreski)
    • 4.3.1 Proposal Description & Classification.
    • 4.3.2 Theoretical and Quantitative Description
      • 4.3.2.1 Income Taxes and Social Security Regulation
      • 4.3.2.2 Part I: Burden of Taxation from the Micro Perspective of Different Labour Income Levels
      • 4.3.2.3 Part II: Income Redistribution and Progressivity Analysis
      • 4.3.2.4 Part III: Financing Aspects in 2013.
  • 4.4 Proposal 4: BAG-Basic Income (DIE LINKE)
    • 4.4.1 Proposal Description & Classification
    • 4.4.2 Theoretical and Quantitative Description
      • 4.4.2.1 Income Taxes and Social Security Regulation
      • 4.4.2.2 Part I: Burden of Taxation from the Micro Perspective of Different Labour Income Levels
      • 4.4.2.3 Part II: Income Redistribution and Progressivity Analysis
      • 4.4.2.4 Part III: Financing Aspects in 2013
• 5 Comparison of Unconditional Basic Income Proposals with Status Quo
  • 5.1 Comparison of UBI-Understanding, Regulatory Tax Policy and Motivation
    • 5.1.1 Unconditional Basic Income: Definition & Understanding.
    • 5.1.2 Regulatory Tax Policy
    • 5.1.3 (Political) Motivation..
  • 5.2 Comparison of Tax Burden from the Micro Perspective of Different Income Groups (Part I)
  • 5.3 Comparison of Income Redistribution and Progressivity Analysis (Part II)
  • 5.4 Comparison of Financing Aspects in 2013 (Part III) & Summary
  • 5.5 Critical Assessment

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This master's thesis compares four income tax-based proposals for an unconditional basic income (UBI) in Germany, analyzing their differences in personal income tax and social security regulations. The objective is to increase transparency and contribute to a constructive debate on the future of sustainable social policy. The analysis focuses on tax burden across different income levels, income redistribution and tax progressivity, and financing aspects. It combines theoretical comparative analysis with practical policy considerations.

• Comparison of four different UBI proposals for Germany
• Analysis of tax burden at various income levels under each proposal
• Evaluation of income redistribution and tax progressivity effects
• Examination of financing mechanisms for each UBI proposal
• Contribution to the ongoing debate on sustainable social policy in Germany

Zusammenfassung der Kapitel (Chapter Summaries)

1 Introduction: This chapter introduces the concept of unconditional basic income (UBI) and its growing relevance in the context of rising inequality and technological change. It highlights the discrepancies in the political, socio-economic, and scientific debates surrounding UBI and positions the thesis as a comparative analysis of four practical proposals for Germany, aiming to foster a more informed and constructive discussion among policymakers, scientists, and the public.

2 Theoretical Background and Methodological Approach: This chapter lays the groundwork for the thesis by defining UBI and exploring the motivations behind its various proposals. It outlines the methodological approach, focusing on three measures of tax progressivity and income redistribution—the textbook definition, the Musgrave index, and the Kakwani index—to analyze the distributional impacts of the different UBI models in relation to the existing German system.

3 German Income Tax- and Social Security System (Reference Case): This chapter serves as the baseline for comparison by providing a detailed description of the German income tax and social security system in 2013. It meticulously examines the tax burden on different income levels, evaluates the system's income redistribution and progressivity using the indices described in Chapter 2, and analyzes the financing mechanisms of the German social budget, creating a comprehensive profile of the status quo against which the UBI proposals will be measured. This meticulous description ensures a robust and relevant comparative analysis throughout the remainder of the thesis.

4 Proposals for an Unconditional Basic Income in Germany: This chapter presents four distinct proposals for a UBI in Germany, each representing different political perspectives. Each proposal is analyzed in terms of its description and classification, followed by a theoretical and quantitative analysis of the tax burden across income levels, income redistribution and progressivity, and the associated financing implications. The presentation of each proposal considers the impacts on individuals from different income strata, including low-, median-, mean-, and high-income earners.

5 Comparison of Unconditional Basic Income Proposals with Status Quo: This chapter provides a thorough comparison between the four UBI proposals and the existing German social security system, using the framework established in the preceding chapters. The comparison considers the differing understandings of UBI, their regulatory tax policies, and the political motivations behind each, allowing for an in-depth comparative analysis of the implications of each proposal. The analysis incorporates the tax burden at various income levels, the redistribution and progressivity of each system, and a detailed evaluation of their financing mechanisms, providing a comprehensive picture of their strengths and weaknesses relative to the current German system.

Schlüsselwörter (Keywords)

Unconditional Basic Income (UBI), Income Tax, Social Security, Germany, Tax Progressivity, Income Redistribution, Tax Burden, Policy Analysis, Social Policy, Negative Income Tax, Financing, Distributional Effects.

Häufig gestellte Fragen

What is the main topic of this language preview?

This preview outlines the structure and content of a master's thesis comparing four proposals for an unconditional basic income (UBI) in Germany.

What is included in the language preview?

The preview includes the table of contents, objectives and key themes, chapter summaries, and a list of keywords related to the thesis.

What does the table of contents cover?

The table of contents details the structure of the thesis, including sections on the introduction, theoretical background, analysis of the German tax system, presentation of UBI proposals, and a comparison of these proposals with the current system.

What are the objectives and key themes of the thesis?

The main objective is to compare four income tax-based proposals for an unconditional basic income (UBI) in Germany, analyzing their differences in personal income tax and social security regulations. Key themes include tax burden, income redistribution, tax progressivity, and financing aspects of the proposals.

What are the chapter summaries about?

The chapter summaries provide an overview of each chapter's content, from introducing the concept of UBI to comparing the different proposals with the existing German social security system.

What are the keywords associated with this thesis?

The keywords include Unconditional Basic Income (UBI), Income Tax, Social Security, Germany, Tax Progressivity, Income Redistribution, Tax Burden, Policy Analysis, Social Policy, Negative Income Tax, Financing, Distributional Effects.

What is the methodological approach used in the thesis?

The thesis uses three measures of tax progressivity and income redistribution—the textbook definition, the Musgrave index, and the Kakwani index—to analyze the distributional impacts of the different UBI models.

What is the reference case used for comparison?

The German income tax and social security system in 2013 serves as the baseline for comparison with the proposed UBI models.

What aspects of the UBI proposals are being analyzed?

The analysis covers the description and classification of each proposal, the tax burden on different income levels, income redistribution and progressivity, and the associated financing implications.

What is the purpose of comparing the UBI proposals with the status quo?

The comparison aims to provide a thorough evaluation of the strengths and weaknesses of each UBI proposal relative to the current German social security system, considering their understanding of UBI, their regulatory tax policies, and the political motivations behind them.