Abstract The cost of basic income is typically estimated for a particular year. However, to assess the financial feasibility of basic income, it is also important to consider how much basic income will cost in the future. This is especially important in countries experiencing an ageing population, where the proportion of workers is expected to shrink. This article considers basic income as a universal life annuity and develops two models based on actuarial concepts to estimate the flat tax rate required to finance basic income. The first model considers the cost of basic income over the lifetime of the current population and the second model additionally considers changing population dynamics. The proposed models are conceptually simple, providing a straightforward way to assess the financial feasibility of basic income. Using Singapore data, the models show that the monthly cut-off income separating net contributors and net recipients is around $2710 and benefits around 39 % of adult residents. A tax rate of around 22 % is required to support a basic income of $600.

中文翻译：

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基本收入的成本是多少？将基本收入建模为万能年金

摘要 基本收入的成本通常是针对特定年份进行估算的。然而，为了评估基本收入的财务可行性，考虑未来基本收入的成本也很重要。这在人口老龄化的国家尤其重要，这些国家的工人比例预计会下降。本文将基本收入视为一项普遍的人寿年金，并基于精算概念开发了两种模型来估算为基本收入融资所需的统一税率。第一个模型考虑了当前人口一生中的基本收入成本，第二个模型另外考虑了不断变化的人口动态。提议的模型在概念上很简单，提供了一种直接的方法来评估基本收入的财务可行性。使用新加坡数据，模型显示，净贡献者和净接收者之间的月收入截止收入约为 2710 美元，并使约 39% 的成年居民受益。支持 600 美元的基本收入需要大约 22% 的税率。