Unconditional Basic Income in the Czech Republic: What Type of Taxes Could Fund It? A Theoretical Tax Analysis

References

Arcarons, J., Calonge, S., Noguera, J., Raventos, D. (2004). The financial feasibility and redistributive impact of a basic income scheme in catalonia. 10th BIEN Congress, Barcelona, Spain,.Search in Google Scholar

Arcarons, J., Raventos, D., & Torrens, L. (2014). Feasibility of financing a basic income. Basic Income Studies, 9(1–2), 79–93. doi:10.1515/bis-2014-0005Search in Google Scholar

Atkinson, A. (1995). Public Economics in Action: The Basic Income/Flat Tax Proposal. Oxford: Clarendon Press. ISBN 978-0-19-828336-2.Search in Google Scholar

Ballard, C. L., Scholz, J. K. & Shoven, J. B. (1987). The value-added tax: A general equilibrium look at its efficiency and incidence. Feldstein, M. (Ed.), The effects of taxation on capital accumulation (pp. 445–480). University of Chicago PressSearch in Google Scholar

Bartoš, I. (2016). Má šanci se garantovaný státní příjem pro všechny uchytit v praxi, když ho i Švýcaři jasně odmítli? Český rozhlas Retrieved October 15, 2017 from http://prehravac.rozhlas.cz/audio/3643583Search in Google Scholar

BIEN. (2017). About basic income [Retrieved June 03, 2018 from https://basicincome.org/basic-income/Search in Google Scholar

Boyce, J., & Riddle, M. (2011). Clear economics: State-level impacts of the carbon limits and energy for America’s renewal act on family incomes and jobs. Amherst: Political Economy Research Institute, University of Massachusetts.Search in Google Scholar

Bradbury, D., & Van Dender, K. (2015). Revenue from environmentally related taxes in Finland [Retrieved February 6, 2017 from https://www.oecd.org/tax/tax-policy/environmental-tax-profile-finland.pdfSearch in Google Scholar

Busta, D. (2017). Svět testuje základní příjem. Podívejte se, jak by na vás dopadlo jeho zavedení v Česku. Hospodářské Noviny. Retrieved September 03, 2017 from https://byznys.ihned.cz/c1-65789600-svet-testuje-zakladni-prijem-podivejte-se-jak-by-na-vas-dopadlo-jeho-zavedeni-v-ceskuSearch in Google Scholar

Buus, T. (2012). Daně z příjmů versus daň z přidané hodnoty v malé otevřené ekonomice. Politická ekonomie, 60(1), 58–80. doi:10.18267/j.polek.832Search in Google Scholar

Campbell, H., & Bond, K. (1997). The cost of public funds in Australia. Economic Record, 73, 22–34. doi:10.1111/j.1475-4932.1997.tb00976.xSearch in Google Scholar

Cardin, B. (2014). Progressive consumption tax Retrieved June 10, 2018 from https://www.cardin.senate.gov/pctSearch in Google Scholar

Carl, J., & Fedor, D. (2016). Tracking global carbon revenues: A survey of carbon taxes versus Cap-and-Trade in the real world. Energy Policy, 96, 50–77. doi:10.1016/j.enpol.2016.05.023Search in Google Scholar

Carroll, R., & Viard, A. (2012). Progressive consumption taxation: The X tax revisited. Washington, D.C.: AEI Press.Search in Google Scholar

Charlier, J. (1848). Solution du problème social ou constitution humanitaire, basée sur la loi naturelle, et précédée de l’exposé de motifs. Brussels: Chez tous les libraires du royaume.Search in Google Scholar

Cisco. (2016). VNI complete forecast highlights tool. Retrieved February 9, 2017 from http://www.cisco.com/c/m/en_us/solutions/service-provider/vni-forecast-highlights.html#Search in Google Scholar

Colombino, U., & Narazani, E. (2013). Designing a universal income support mechanism for Italy: An exploratory tour. Basic Income Studies, 8(1), 1–17. doi:10.1515/bis-2012-0010Search in Google Scholar

Congressional Budget Office. (2009). The estimated costs to households from the Cap-and-Trade provisions of H.R. 2454. Retrieved May 15, 2018, from www.cbo.gov/publication/41194Search in Google Scholar

Czech Green Party. (2017). Election program for voting season 2017–2021. Retrieved October 15, 2017 from https://www.zeleni.cz/wp-content/uploads/2017/06/zeleni_volebni_program_2017.pdfSearch in Google Scholar

Czech Pirate Party. (2017). Election program: Black on white for 2017 election to the chamber of deputies. Retrieved February 9, 2017 from https://www.pirati.cz/assets/pdf/program_cerne_na_bilem.pdfSearch in Google Scholar

De Wispelaere, J., & Stirton, L. (2011). The administrative efficiency of basic income. Policy & Politics, 39(1), 115–132. doi:10.1332/030557311X546352Search in Google Scholar

DSEC. (2016). Government of Macao Special Administrative Region, Statistics and Census Service. Retrieved from http://www.dsec.gov.mo/TimeSeriesDatabase.aspx?lang=en-USSearch in Google Scholar

Elster, J. (1986). Comment on van der Veen and Van Parijs. Theory and Society, 15(5), 709–721.10.1007/BF00239135Search in Google Scholar

European Commission. (2011). Rozhodnutí Rady o systému vlastních zdrojů Evropské unie. KOM(2011) 510, 2011/0183 (CNS).Search in Google Scholar

European Commission. (2013). Did the New French Tax on financial transactions influence trading volumes, price levels and/or volatility on the taxed market segment? A trend analysis. Retrieved June 15, 2018 from https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/effect_french_ftt.pdfSearch in Google Scholar

Eurostat. (2014). Mean and median income by age and sex - EU-SILC survey: Median equalized net income. Retrieved from http://appsso.eurostat.ec.europa.eu/nui/submitViewTableAction.doSearch in Google Scholar

Eurostat. (2015). Environmental taxes by economic activity. Retrieved from http://appsso.eurostat.ec.europa.eu/nui/submitViewTableAction.doSearch in Google Scholar

Eurostat. (2016). Data: Annual government finance statistics, Total general government revenue, Median income. Retrieved from http://ec.europa.eu/eurostat/data/databaseSearch in Google Scholar

Eurostat. (2017). Social protection statistics. Retrieved from http://ec.europa.eu/eurostat/statistics-explained/index.php/Social_protection_statisticsSearch in Google Scholar

Foldvary, F. (2005). Geo-rent: A plea to public economists. Econ Journal Watch, 2(1), 106–132.Search in Google Scholar

Foldvary, F. (2006). The ultimate tax reform: Public revenue from land rent. CSI Policy Study, (January).10.2139/ssrn.1103586Search in Google Scholar

Frank, R. H. (2008). Should public policy respond to positional externalities?. Journal of Public Economics, 92(8), 1777–1786. doi:10.1016/j.jpubeco.2008.03.001Search in Google Scholar

Freebairn, J. (1995). Reconsidering the marginal welfare cost of taxation. Economic Record, 71(2), 121–131. doi:10.1111/j.1475-4932.1995.tb01879.xSearch in Google Scholar

Friedman, M. Fortieth Anniversary Edition. (1962). Capitalism and freedom. Chicago: University of Chicago PressSearch in Google Scholar

Friedman, M., & Friedman, R. (1980). Free to choose: A personal statement. San Diego: Harcourt. ISBN: 978-0-15-633460-0.Search in Google Scholar

Fxtop. (2017). Converter in the past. Retrieved from http://fxtop.com/en/currency-converter-past.phpSearch in Google Scholar

George, H. (1879). Progress and poverty: An enquiry into the cause of industrial depressions, and of increase of want with increase of wealth. New York: The Remedy. K. Paul, Trench & CompanySearch in Google Scholar

Gilain, B. & Van Parijs, P. (1996). L’allocation universelle: Un scénario de court terme et son impact distributif. Revue du MAUSS semestrielle, 7 (1), 151– 157.Search in Google Scholar

Government of Ontario. (2017). Ontario basic income pilot [Retrieved 2018-05-30]. Retrieved from https://www.ontario.ca/page/ontario-basic-income-pilotSearch in Google Scholar

Graetz, M. J. (1979). Implementing a progressive consumption tax. Harvard Law Review, 92 (8), 1575– 1661.10.2307/1340462Search in Google Scholar

Groot, L. (2004). Basic income, unemployment and compensatory justice. USA: Springer. ISBN: 978-1-4020-2726-0.10.1007/978-1-4020-2726-0Search in Google Scholar

Hampl, M. (2013). Daň z finančních transakcí? Opravdu ne! Forbes Česko, Retrieved from https://www.cnb.cz/cs/verejnost/pro_media/clanky_rozhovory/media_2013/cl_13_130503_hampl_forbes.htmlSearch in Google Scholar

Hanke, M., Huber, J., Kirchler, M., Sutter, M., et al. (2010). The economic consequences of a tobin tax – An experimental analysis. Journal of Economic Behavior & Organization, 74(1), 58–71. DOI: 10.1016/j.jebo.2010.02.004.Search in Google Scholar

Healy, S., Murphy, M., Ward, S., Reynolds, B., et al. (2012). Basic income – Why and how in difficult economic times: Financing a BI in Ireland. 14th International Congress of the Basic Income Earth Network (pp. 14–16). Germany: Munich.Search in Google Scholar

Honkanen, P. (2014). Basic income and negative income tax: A comparison with a simulation model. Basic Income Studies, 9(1–2), 119–135. doi:10.1515/bis-2014-0015Search in Google Scholar

Hrubec, M., Brabec, M., Uhde, Z., Molnár, B., & Van Parijs, P. (2013). Nepodmíněný základní příjem. Praha: Ekumenická akademie. ISBN: 978-80-87661-06-2.Search in Google Scholar

IdesCat. (2011). Poverty threshold risk. By household composition. Retrieved from https://www.idescat.cat/pub/?id=aec&n=415&t=2010&lang=enSearch in Google Scholar

International Monetary Fund. (2001). Belgium: Selected Issues. In IMF Staff Country Reports [online]. ISBN: 9781452769080.Search in Google Scholar

Joyeux, C., & Terraz, I. (1998). Un systeme d’allocation universelle en Belgique?. Cahiers Economiques de Bruxelles, 4(160), 353–387.Search in Google Scholar

Kashdan, A., & Klein, D. B. (2006). Assume the positional: Comment on Robert Frank. Econ Journal Watch, 3(3), 412–434.Search in Google Scholar

KELA. (2016a). Basic income experiment 2017–2018 Retrieved May 25, 2018 from http://www.kela.fi/web/en/basic-income-experiment-2017-2018Search in Google Scholar

KELA. (2016b). From idea to experiment: Report on universal basic income experiment in Finland. KELA Working papers, 106.Search in Google Scholar

Kotlán, I., & Machová, Z. (2012). Vliv zdanění korporací na ekonomický růst: Selhání daňové kvóty?. Politická ekonomie, 60(6), 743–763. doi:10.18267/j.polek.875Search in Google Scholar

KPMG. (2018). Individual income tax rates table [Retrieved 2018-06-17]. Retrieved from https://home.kpmg.com/xx/en/home/services/tax/tax-tools-and-resources/tax-rates-online/individual-income-tax-rates-table.htmlSearch in Google Scholar

Mach, P. (2016). Lafferova křivka funguje. In H. Lipovská & M. Slaný (eds.), Mladí ekonomové (o) Václavu Klausovi: Festschrift k 75. narozeninám. Praha: Institut Václava Klause.Search in Google Scholar

Maciejowska, J. (2015). Basic income: A detailed proposal. Retrieved February 10, 2017. Green Party of England and Wales Consultation Paper. https://policy.greenparty.org.uk/assets/files/Policy%20files/Basic%20Income%20Consultation%20Paper.pdfSearch in Google Scholar

Madrigal, F. J. A., & Pérez, J. L. R. (2008). What type of taxes demands basic income? In 12th BIEN Congress, University College. Dublin, Ireland.Search in Google Scholar

Marron, D., & Toder, E. (2013). Carbon taxes and corporate tax reform Retrieved June 15, 2018. https://www.taxpolicycenter.org/publications/carbon-taxes-and-corporate-tax-reform/full10.2139/ssrn.2671520Search in Google Scholar

Matheson, M. T. (2011). Taxing financial transactions: Issues and evidence. International Monetary Fund Working Paper, No. 11/54. doi:10.5089/9781455220984.001.Search in Google Scholar

Melzochová, J., & Špecián, P. (2015). An estimate of the basic income costs: Case of the Czech Republic. Procedia Economics and Finance, 30, 550–557. doi:10.1016/S2212-5671(15)01267-8Search in Google Scholar

Nation for Itself Party. (2017). Election program [Retrieved 2017-10-17]. Retrieved from http://strana-narod-sobe.cz/volebni-program/Search in Google Scholar

Občanská demokratická strana. (2004). Modrá kniha – Modrá šance pro Českou republiku. Resortní koncepce ODS. Retrieved October 05, 2017. https://www.ods.cz/docs/programy/modra-kniha.pdfSearch in Google Scholar

Občanská demokratická strana. (2006). Společně pro lepší život: Volební program 2006 [Retrieved October 17, 2017]. https://www.ods.cz/docs/programy/program_2006.pdfSearch in Google Scholar

OECD. (2016). Effective carbon rates: Pricing CO₂ through taxes and emissions trading systems. Paris: Author. doi:10.1787/9789264260115-enSearch in Google Scholar

Paine, T. (1797). Agrarian justice. Paris: printed by W. Adlard, Rue Menilmontant. London: reprinted and sold by J. Adlard, No. 39, Duke Street, Smithfield, and J. Parsons, No. 21, Paternoster Row.Search in Google Scholar

Pateman, C. (2004). Democratizing citizenship: Some advantages of a basic income. Politics & Society, 32(1), 89–105. doi:10.1177/0032329203261100Search in Google Scholar

Pinilla-Pallejà, R. & Sanzo-González, L. (2004). Introducing a basic income system in Spain. Feasibility and costs. 10th Congress of the Basic Income European (Earth) Network.Search in Google Scholar

Raventos, D. (2007). Basic income: The material conditions of freedom. London: Pluto PressSearch in Google Scholar

Raventos, D., & Wark, J. (2015). Free money for everyone! What’s the world coming to?. CounterPunch. Retrieved March 12, 2017. http://www.counterpunch.org/2015/03/20/free-money-for-everyone-whats-theworld-coming-to/Search in Google Scholar

Rieger, J. (2014). Financial transaction tax and financial market stability with diverse beliefs. Discussion Paper Series No. 563, University of Heidelberg. doi:10.11588/heidok.00016804.Search in Google Scholar

Robertson, J. (1999). The New Econonomics of Sustainable Development: A Briefing for Policy Makers. A Report for the European Commission. Retrieved April 5, 2017 from http://www.jamesrobertson.com/book/neweconomicsofsustainabledevelopment.pdfSearch in Google Scholar

Schachtschneider, U. (2012). Ecological basic income: An entry is possible. A contribution to the BIEN congress Munich 2012.Search in Google Scholar

Schulmeister, S. (2009). A general financial transaction tax: A short cut of the pros, the cons and a proposal. WIFO Working Paper No. 344.10.2139/ssrn.1714336Search in Google Scholar

Soete, L., & Kamp, K. (1996). The “BIT TAX”: The case for further research. Science and Public Policy, 23(6), 353–360. doi:10.1093/spp/23.6.353Search in Google Scholar

Špeciánová, J. (2017a). Základní nepodmíněný příjem – Co (ne)dokáže zajistit a v čem je jiný? Politická ekonomie, 65(5), 601–622. doi:10.18267/j.polek.1164Search in Google Scholar

Špeciánová, J. (2017b). Základní nepodmíněný příjem – Oprávněnost a realizace (Recenze Raventos: Materiální podmínky svobody). Politická ekonomie, 65(3). doi:10.18267/j.polek.1150Search in Google Scholar

Standing, G. (2011). The precariat: The new dangerous class. London: Bloomsbury Academic. ISBN 9781849664547.Search in Google Scholar

Statistical Institute of Catalonia. (2004). Population estimates, GDP Retrieved Feburary 16, 2017 from. https://www.idescat.cat/en/Search in Google Scholar

Stropnický, M. (2017). Volební speciál 2017: Matěj Stropnický a Zelení Retrieved October 16, 2017 from http://finmag.penize.cz/ekonomika/327006-volebni-special-2017-matej-stropnicky-a-zeleniSearch in Google Scholar

Swiss Federal Chancellery. (2016). Initiative populaire fédérale „Pour un revenu de base inconditionnel“. Retrieved April 16, 2018 from https://www.bk.admin.ch/ch/f/pore/vi/vis423t.htmlSearch in Google Scholar

Szabó, A. & Mikecz, D. (2015). After the Orbán-revolution: the awakening of civil society in Hungary? In: Pleyers, G. & Sava, I., editors. Social Movements in Central and Eastern Europe: A renewal of protests and democracy. (pp. 34–43) University of Bucharest.Search in Google Scholar

Tax Policy Center. (2014). Top marginal personal income tax rates, 1975-2013 Retrieved June 16, 2018 from http://www.taxpolicycenter.org/sites/default/files/legacy/taxfacts/content/PDF/oecd_historical_toprate.pdfSearch in Google Scholar

Tobin, J. (1978). A proposal for international monetary reform. Eastern Economic Journal, 4(3/4), 153–159.Search in Google Scholar

Torry, M. (2015). Two feasible ways to implement a revenue neutral citizen’s income scheme. EUROMOD Working Paper, No. EM6/15.Search in Google Scholar

Van Der Veen, R. J. (1998). Real freedom versus reciprocity: Competing views on the justice of unconditional basic income. Political Studies, 46(1), 140–163. doi:10.1111/1467-9248.00134Search in Google Scholar

Van Parijs, P. (1995). Real freedom for all: What (if anything) can justify capitalism? Oxford: Clarendon Press. ISBN: 0-19-827905-1.Search in Google Scholar

Van Parijs, P. (1997). The Need for Basic Income: An Interview with Philippe Van Parijs. Imprints 1(3) Retrieved March 11, 2017 from http://eis.bris.ac.uk/~plcdib/imprints/vanparijsinterview.html.Search in Google Scholar

Van Parijs, P. (2000). A basic income for all. Boston Review, 25(5), 4–8.Search in Google Scholar

Van Parijs, P. (2004). Basic income: A simple and powerful idea for the twenty-first century. Politics & Society, 32(1), 7–39. doi:10.1177/0032329203261095Search in Google Scholar

Van Parijs, P., Hrubec, M., & Brabec, M. (2007). Všeobecný základní příjem: Právo na lenost, nebo na přežití?. Praha: Filosofia. ISBN: 978-80-7007-259-2.Search in Google Scholar

Van Parijs, P., & Vanderborght, Y. (2012). Basic income in a globalized economy. In B. Reynolds & S. Healy (Eds.), Does the European social model have a future? (pp. 31–60). Dublin: Social Justice Ireland.Search in Google Scholar

Viard, A. (2014). Move to a progressive consumption tax. CATO Online Forum. Retrieved June 16, 2018 from https://www.cato.org/publications/cato-online-forum/move-progressive-consumption-taxSearch in Google Scholar

White, S. (1997). Liberal equality, exploitation, and the case for an unconditional basic income. Political Studies, 45(2), 312–326. doi:10.1111/1467-9248.00083Search in Google Scholar

Widerquist, K. (2005). A failure to communicate: What (if anything) can we learn from the negative income tax experiments? The Journal of Socio-Economics, 34(1), 49–81. doi:10.1016/j.socec.2004.09.050Search in Google Scholar

Widerquist, K. (2014). MACAU: Government distributes temporary basic income. Basic Income News. Retrieved April 18, 2017 from http://basicincome.org/news/2014/08/macau-government-distributes-temporary-basic-income/Search in Google Scholar

Widerquist, K., & Howard, M. (Eds.). (2012). Alaska’s permanent fund dividend: Examining its suitability as a model. New York: Palgrave Macmillan. ISBN: 978-0-230-11207-0.10.1057/9781137015020Search in Google Scholar

Zhang, Z., & Baranzini, A. (2004). What do we know about carbon taxes? An inquiry into their impacts on competitiveness and distribution of income. Energy Policy, 32(4), 507–518. doi:10.1016/S0301-4215(03)00152-6Search in Google Scholar