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RWI Projektberichte


Frank C. Englmann, Benjamin Bätz, Susanne Becker, Frank Calisse, Antonia-Sofie Meier, Tiara Moch, Yonas Ogbamicael, Robin Jessen, Niklas Isaak, Philipp Jäger

Ersatz von (ausgewählten) Sozialleistungen und -abgaben in Deutschland durch ein bedingungsloses Grundeinkommen und ein reformiertes Einkommensteuersystem Endbericht September 2022

Using household survey data (SOEP) and the RWI microsimulation model EMSIM, the report examines the distributional impact of a revenue-neutral introduction of an unconditional basic income with a simultaneous elimination of selected social benefits and an adjustment of the income tax rate. Depending on the design of the accompanying income tax reform, the introduction of a living wage would significantly redistribute income from the top to the bottom. Depending on its design, an unconditional basic income could be financed with a uniform tax rate of 61.2 to 66.1 percent.