We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...

The present paper discusses the elements and workings of the so called "Reddito di Cittadinanza" (translatable as "Citizenship Income"), the scheme for minimum income protection that was recently adopted by the Italian government and that undoubtedly represents a turning point for the country's...