Luxembourg Institute of Socio-Economic Research
For a number of European countries, a micro-econometric model finds that a negative income tax financed via a flat-tax maximizes social welfare.
In the case of several EU countries, both UBI and NIT outperform existing conditional welfare measures in terms of maximizing a social welfare function.
The Case for Negative Income Tax with Flat Tax in Europe: An Empirical Optimal Taxation Exercise
Negative Income Tax (NIT)