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The case for a universal basic income in South Africa: A conceptual approach
South African Journal of Accounting Research Pub Date : 2020-05-18 , DOI: 10.1080/10291954.2020.1735685
Kerrie Sadiq 1 , Hanneke du Preez 2
Affiliation  

This conceptual study investigates a model for addressing both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdictions. It does so against a backdrop of global uncertainty and ongoing challenges to the current economic landscape. The model investigated is known as universal basic income (UBI) which provides a minimum payment to all citizens of a jurisdiction. In doing so it decouples income from labour and removes any means or employment tests from the receipt of assistance. To adequately address this model, a theoretical rationale for such an approach is first discussed followed by an analysis of the advantages and disadvantages. Current and previous experiments of UBI in Alaska, Switzerland, Canada, Finland, Kenya and Namibia are outlined and analysed. This is followed by a case study for the introduction of UBI in South Africa, with the conclusion that such a model is not outside the realm of political will or practicality.



中文翻译:

南非普遍基本收入的案例:概念方法

这项概念性研究调查了解决贫困和收入不平等的模型,该模型在理论上与大多数司法管辖区采用的传统税收和转移制度不同。它是在全球不确定性和当前经济格局面临持续挑战的背景下这样做的。所调查的模式被称为普遍基本收入 (UBI),它为辖区内的所有公民提供最低支付。在这样做时,它将收入与劳动脱钩,并从接受援助中消除了任何经济状况或就业测试。为了充分解决这个模型,首先讨论这种方法的理论原理,然后分析其优缺点。概述和分析了阿拉斯加、瑞士、加拿大、芬兰、肯尼亚和纳米比亚当前和以前的 UBI 实验。

更新日期:2020-05-18
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