Concerns about the consequences of demographic ageing on the sustainability of the pension system has led to the adoption of reforms reducing pension expenditure. However, the impact of these reforms on pension adequacy is now coming under increasing scrutiny. Taking recent Spanish reform as an...

The long-term development of the social security system is a crucial policy issue in terms of both financial sustainability and adequacy, which constitute a difficult trade-off facing the policy maker. The particular complexity of this issue, also in the light of demographic dynamics and the...

Citizen’s Income - an unconditional and nonwithdrawable income for every individual - would offer many advantages, but transition from the UK's current largely means-tested benefits system to one based on a Citizen's Income might generate initial losses for some low-income households, and this...

A Citizen's Income - an unconditional and nonwithdrawable income for every individual - would offer many advantages, but because the UK's current benefits and tax systems are complex, transition to a benefits system based on a Citizen's Income could be difficult to achieve. This paper builds on...

This is an addendum to EUROMOD working paper EM 12/17, which updates, corrects and extends the previous evaluation of an illustrative Citizen's Basic Income scheme. Debate about Citizen's Basic Income - an unconditional and nonwithdrawable income for every individual - has shifted in character....

A Citizen’s Income - an unconditional and nonwithdrawable income for every individual - would offer many advantages: but because the UK's current benefits and tax systems are complex, transition to a benefits system based on a Citizen's Income could be difficult to achieve. Two previous...

Debate about Citizen's Basic Income - an unconditional and nonwithdrawable income for every individual - is shifting in character. An earlier phase related to the proposal's desirability; then followed debate about its feasibility; and now attention is turning to questions of implementation. A...

This is an addendum to EUROMOD working paper EM 5/16, revisiting an illustrative Citizen's Income scheme developed in that paper. It makes a necessary adjustment to the scheme, and then develops a method for organising a Citizen’s Income pilot project.

A Citizen's Basic Income, sometimes called a Basic Income, a Universal Basic Income, or a Citizen's Income, is an unconditional and nonwithdrawable income paid to every individual. The purpose of this paper is to summarise the results of microsimulation research on Citizen's Basic Income schemes...

This paper focuses on the possibilities and functionalities offered by the tax-benefit microsimulation model for the UK – UKMOD to simulate and analyse the distributional impact of three examples of Basic Income schemes. We show how to build in functionalities to ensure fiscal neutrality and...