This paper aims to assess tax policy reforms that can sustain universal basic income programs and foster long … increasing the tax base or reducing public spending. First, under normal circumstances, universal basic income funded by … welfare analysis confirms that, universal basic income funded by the increase in tax on capital gains and the increase in tax …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …