If redistribution does not discourage work, then NIT-style programs better optimize social welfare functions relative to to EITC-style ones.

Many existing models assume an 'equity-efficiency' tradeoff between redistribution and efficiency. Higher redistribution is assumed to reduce work incentives, reducing overall economic efficiency. The authors suggest that if efficiency were held constant, unconditional transfers like negative income taxation would be preferable to work-dependent ones like the earned income tax credit.

theoretical