Solidarity citizen money

from Wikipedia, the free encyclopedia

The Solidarity Citizen's Income is one of Thomas Straubhaar initiated and Thuringia former Prime Minister Dieter Althaus ( CDU ) company included concept for the introduction of a partial unconditional basic income , a reform of the income tax , the transformation of the financing of social security and the consolidation of the most transfers . The first version of the solidarity citizens' money was presented in 2006. In 2007 the commission "Solidarisches Bürgergeld" was founded, which further developed the concept; the second version was presented on November 1, 2010.

concept

Basic income

Althaus' concept provides for a partial unconditional basic income  , which means that the amount does not secure a living, as the cost of accommodation is not included. It should be  paid out in the form of a  negative income tax . This means that a needs-based payment takes place without a means test being necessary. The less income a person earns, the higher the citizen allowance paid out.

Function of the solidarity citizen benefits based on the TGM . The transfer limit is the 1,000 euros mentioned in the text

Every resident of Germany, whether adult or child, receives a monthly payment of € 600, of which € 200 is deducted for the health care allowance, in the form of  negative income tax . For this, every income from the first euro is taxed at 40%. The payment is calculated using the (negative) income tax formula:

A negatively calculated tax amount means that solidarity citizen benefits are paid out. This means that every person with an annual income of up to € 12,000 (taking into account the flat-rate health care allowance of € 18,000) is a (partial) recipient of the solidarity-based citizens' benefit. Anyone with an income above this transfer limit is a net taxpayer. The solidarity citizen's allowance should always be adjusted so that it covers the cost of living as part of the socio-cultural subsistence level without the cost of accommodation.

The costs for accommodation, for social emergencies etc. are not taken into account. The costs of verifiable and individually necessary needs are to be covered by a "citizen's allowance".

Old age and parental pension

The solidarity citizen money shows a legal citizen money pension, which is made up of the partial unconditional basic income of 600 € as a basic citizen money pension per month plus a supplementary pension. This supplementary pension should be granted after the age of 60 and amount to 3 times the sum of the citizens' benefit, a maximum of € 1,800 per month.

Pensioners could then achieve a gross citizen's pension of € 2,400 with a basic pension and a supplementary pension. If you deduct the € 200 for the health premium, the result is a net citizen's pension of a maximum of € 2,200. This corresponds roughly to the mathematically maximum possible pension today (2016). An introduction of the solidarity citizen allowance is also possible under consideration of the pension obligations of the state to be guaranteed today. The protection of today's pensions will be preserved.

The upbringing in the family is taken into account via the parental pension. According to today's values, the parental pension increases the pension of both parents per child by € 57.12 per month. Single parents receive a parental pension based on today's values ​​of over € 85.86 per month, which corresponds to a benefit that would have been paid for the single parent for 14 years for the additional pension for an assumed monthly salary of € 600.

financing

The solidarity citizen's money is to be financed through a reform of  income tax ,  value added tax  (or consumption tax) and  social security  contributions.

For the first version from 2006 there were various calculations for its financial feasibility. The results ranged from 110 billion euros in surpluses ( Hamburg World Economic Institute - HWWI ) to up to 276 billion euros in underfunding (Advisory Council of the Federal Government). The differences in the calculations were due, on the one hand, to the fact that some studies assumed 1.1 million newly created jobs, which generate increased tax revenues, whereas other studies did not take this factor into account. On the other hand, there were different perspectives on how much social expenditure could actually be saved through solidarity-based citizen money.

The economists Thomas Straubhaar and Michael Opielka criticized the expert opinion of the Federal Government's Advisory Council. When considering the variant from 2010, presumed additional tax income from newly created jobs and saved costs due to the reduction of bureaucracy were not taken into account. Only the savings in social spending are taken into account, on which all studies were agreed. The further developed concept was calculated to create 27.7 billion euros in annual reserves and generate a surplus of 58.5 billion euros.

Income tax
With the "solidarity income tax" - a uniform  flat tax - the solidarity citizen money ties in with the concepts of  Paul Kirchhof  and other economic reformers. It is to be levied at 40% on all income, including those from renting, leasing, dividends and interest. The gross citizen's allowance of € 600 per month or € 7,200 per year at an income tax rate of 40% corresponds to a basic tax allowance of € 18,000 per year. Without a health premium, the net citizen's benefit is € 400 per month or € 4,800 per year. With an income tax rate of 40%, this corresponds to a basic tax allowance of € 12,000 per year.
Consumption tax
The current VAT will be developed into a largely uniform consumption tax of 19%, with food and non-alcoholic beverages still being taxed at 7%.
Payroll tax
The social contributions on the employee side should be dropped. The wage bill that is to be paid by the employer is 18%. The assessment ceiling is to be dropped.
Health bonus
Part of the partial unconditional basic income  for all is the amount of the  health premium . The concept provides that the health insurance company is obliged to accept insurance for those willing to be insured at a standard rate of € 200, which must guarantee a minimum standard of services, similar to the scope of services provided by statutory health insurance companies. Health care costs are covered by tax financing across all income and consumption.

aims

Reform tax exemption, child benefit, social system

In contrast to the previous practice, in which the basic tax-free allowance relieves high incomes more than low ones, the solidarity citizen allowance is intended to relieve all incomes equal to € 400 by paying a negative income tax (or € 600 without taking into account the health care allowance). Instead of the different levels of benefits for children depending on the level of income and the choice between child benefit or child allowance, all children receive a net payment of € 400 regardless of income. The distinction in the social system between social security contributions and taxes is no longer applicable. Both are then added to a uniform tax rate with the simultaneous elimination of the contribution assessment limit.

Incentive to work, jobs, recognition of voluntary work

By taking additional income into account, it is currently often not worthwhile for recipients of social benefits, such as unemployment benefit 2, to have additional gainful employment. In the case of solidarity-based citizen benefits, additional earnings and income are exempt and, like all income, are taxed at the then uniform tax rate of 40%. Studies on solidarity citizens' money show that the increased incentive to work would create new jobs. In its study, the HWWI assumes that 520,000 to 1.17 million new jobs will be created in the long term. The German Federal Government's Advisory Council is assuming that almost 1.2 million new full-time positions will be created. 89 billion hours of unpaid work are done annually. Socially important but so far unpaid work is to be upgraded through solidarity citizens' money.

Simplification of the tax system, reduction of bureaucracy

By eliminating the various tax levels by replacing them with the uniform marginal tax rate on all income levels (flat tax), the tax calculations, the amalgamation of social benefits such as unemployment benefit II, child benefit and BAFöG, as well as the elimination of controls and needs checks, reduce the bureaucratic effort. Bureaucracy is being cut.

The constitutional tax progression is maintained through the exemption from negative income tax. As a "negative" credit amount that is always the same, it indirectly generates a progression of the average or effective tax rate ( indirect progression ).

Poverty reduction

The Bürgergeld as a negative income tax in connection with the exemption of additional earnings leads to a significant increase in the net household income even with low incomes . The risk of being affected by poverty decreases. The  Mincome Experiment in Dauphin (Canada) from 1974-1979  showed that an unconditional basic income at the level of the subsistence level can lead to the eradication of poverty. It is also predicted that the solidarity-based citizens' money would largely eradicate poverty.

Version from 2006

The articles in the above part and the following part overlap thematically. Help me to better differentiate or merge the articles (→  instructions ) . To do this, take part in the relevant redundancy discussion . Please remove this module only after the redundancy has been completely processed and do not forget to include the relevant entry on the redundancy discussion page{{ Done | 1 = ~~~~}}to mark. 178.6.175.47 00:05, Apr 10, 2017 (CEST)

Basic income

Althaus 'concept of solidarity citizens' money in the 2006 version provides for an unconditional basic income . Unconditionally means that every citizen has a right to it - regardless of their income situation. An examination of the need by the authorities does not take place.

It provides two options, whereby a health premium (head lump sum) of 200 € should be deducted in each case . Either you opt for the "large citizen's money" of € 800 per month (i.e. € 600 net) and have to pay 50% of every euro earned in addition to the citizen's money as tax (this tax is actually only a transfer withdrawal rate, as it is only in the income range below 1,600 € is applied monthly; and there 50% of the income (the tax) is always less than € 800 (the citizen's money)), or you can choose the "small citizen's money" of € 400 (net: € 200), where only 25 % will be deducted from earned income as tax. The latter is worthwhile if you earn more than € 1,600 a month. In the solidarity citizen benefit model , the basic income is roughly at Hartz IV level, depending on household size and region . On the other hand, the reform does not prevent all efforts to individual additional earnings in contrast to Hartz IV.

Entitlement arrangements

Children receive an unconditional citizen's benefit of € 500 (minus € 200 health premium = € 300). People aged 67 and over receive a state supplementary pension of a maximum of € 600 in addition to citizens' benefits. They too still have to pay the health premium. In a transition period from the old to the new system, all acquired pension entitlements will be paid out at retirement age. For this purpose, an extra payroll tax (approx. 12%) will be introduced in a transitional period for financing , which must be borne exclusively by the employers.

People in special circumstances (disabled people, people in need of care, etc.) receive a citizen's allowance supplement, which, however, is subject to conditions and whose entitlement must be proven. These special life situations and the corresponding additional citizen benefits have not yet been specified.

Who for undeclared work or tax fraud criminal has been convicted, is to lose his right to an unconditional income and only get food stamps.

Health bonus

The partial unconditional basic income would also be linked to the introduction of a health premium (“flat rate per capita”) as a health insurance contribution. It is immediately deducted from the citizen's benefit claim and issued as a voucher - regardless of age and income. This means that the financing takes place through the tax system and the completely separate payment into the health insurance system takes place through flat-rate premiums. If health costs rise, the health premium must be increased. It has not yet been determined whether the amount of net citizen benefits will decrease as a result, but it should generally be based on the socio-cultural subsistence level.

Taxes and benefits

The system change in government spending is coupled with a system change in government revenue. The basic income is financed through income tax, whereby the origin of the income (e.g. gainful employment, self-employed work, rent, dividends, etc.) is irrelevant for the calculation of the income.

In this model, employers and employees do not have to pay any social security contributions ( ancillary wage costs ). However, in a transitional period, employers will pay a 12% payroll tax to finance the protection of trust in pensions. Furthermore, all 155 current social benefits are no longer available; they are combined in solidarity citizens' benefits ( unemployment benefit and unemployment benefit II , child benefit , BAföG , housing benefit ).

Evaluation of the 2006 version

The Althaus concept was calculated on behalf of the Konrad-Adenauer-Stiftung by the social scientist Michael Opielka and the economist Wolfgang Strengmann-Kuhn as well as by the HWWI under the direction of Thomas Straubhaar . According to this, it emerges that a total of € 583 billion would be required for the citizen's benefit with the current population size. Thus it could be financed by the current tax system, since other transfer payments as well as the auditing apparatus of the social authorities are omitted in the model. In the study commissioned by the Konrad Adenauer Foundation, Straubhaar speaks of more than one million additional jobs and realistic tax revenues of around € 46 billion.

The Institute for the Future of Work (IZA), on the other hand, describes the Althaus model in the 2006 version as a “wrong track”: For those earning high incomes, it represents a massive relief of the tax burden. The model is characterized by the fact that Part of the earned income (50%) can be offset against the basic security entitlement and - in contrast to today - there is an incentive to work in the low-wage sector for low-wage earners. If the IZA estimates that 600,000 new jobs will be created with the Solidarity Citizens' Benefit, each newly created low-wage job would be subsidized by the state with € 533,000 per year. The IZA sees this as a lower limit and an “indisputable result”. The effects on the general wage level are not taken into account: “In fact, employers are likely to be tempted to reduce labor costs at the expense of the state. As a result, the tax revenues would tend to be lower than calculated in the simulation […]. Taken together, the employment gains that can be achieved with the 'Solidarity Citizens' Benefit' in no way justify the associated financing risks for the state . ”The result would be higher debts, a higher interest burden and thus the state's reduced ability to act.

Political discussion

The CDU policy committee expressed interest in October 2006. On March 26, 2007, CDU General Secretary Ronald Pofalla announced that a commission would be set up under the chairmanship of Dieter Althaus . On November 1, 2010, it presented its final report with recommendations. Norbert Blüm's proposal was criticized .

Popularization of the model

The association Pro Bürgergeld was founded in November 2006 to communicate the concept . It is based near Berlin, is a non-registered association and describes itself as an "association of committed citizens who advocate the idea of ​​'solidarity, unconditional citizens' money'". The organization is led by Wolfgang Stock , who as managing partner of the PR company Convincet GmbH u. a. also produced the video podcast for Chancellor Angela Merkel. The initiators of "Pro Bürgergeld" also include Roland Berger , Gertrud Höhler , Thomas Straubhaar (scientific advisor), Michael Schramm and Werner Sülzer .

See also

literature

Web links

Individual evidence

  1. ^ SPIEGEL ONLINE, Hamburg Germany: Social vision: CDU commission dreams of citizens' money for everyone - SPIEGEL ONLINE - Economy. October 28, 2010, accessed March 11, 2017 .
  2. ↑ Mario Kotzab, Maximilian Pflug: The unconditional basic income . Ed .: Thomas Hensel, Norbert Jost, Thomas Cleff, Roland Scherr, Christa Wehner, Hanno Beck. No. 157 . Pforzheim University, March 2016, ISSN  0946-3755 , p. 12-15 .
  3. ↑ Martin Debes: 600 euros for everyone: New push for a basic income . Thüringer Allgemeine, Erfurt / Berlin November 1, 2010 ( thueringer-allgemeine.de [accessed on March 11, 2017]).
  4. ↑ Götz W. Werner, Wolfgang Eichhorn, Lothar Friedrich: The basic income: Appreciation - valuations - ways . KIT Scientific Publishing, 2012, ISBN 978-3-86644-873-5 , pp. 261 ff .
  5. ↑ Ingrid Hohenleiter, Thomas Straubhaar: Unconditional basic income and solidarity citizens' money - more than socially utopian concepts. Hamburgisches WeltWirtschafts Institut, March 2007, accessed on March 11, 2017 .
  6. ↑ Advisory Council for the Assessment of Overall Economic Development: Don't gamble away what has been achieved - Annual Report 2007/2008. November 2007, accessed March 11, 2017 .
  7. ↑ Thomas Straubhaar, Michael Opielka: Incorrect assessments of financial feasibility due to dubious assumptions obscure the prospects. Hamburgisches WeltWirtschafts Institut, December 2007, accessed on March 11, 2017 .
  8. ↑ Mario Kotzab, Maximilian Pflug: The unconditional basic income . Ed .: Thomas Hensel, Norbert Jost, Thomas Cleff, Roland Scherr, Christa Wehner, Hanno Beck. No. 157 . Pforzheim University, March 2016, ISSN  0946-3755 , p. 14th f .
  9. ↑ tagesschau.de: Unconditional basic income: money without consideration. September 20, 2013, accessed March 11, 2017 .
  10. ↑ Götz W. Werner, Wolfgang Eichhorn, Lothar Friedrich: The basic income: Appreciation - valuations - ways . KIT Scientific Publishing, Karlsruhe 2012, ISBN 978-3-86644-873-5 , p. 261 .
  11. ↑ Marc Hansmann: Before the third national bankruptcy? - The German debt state from a historical and international perspective . 2nd Edition. Oldenbourg Verlag, Munich 2012, ISBN 978-3-486-71784-6 , p. 57 .
  12. ↑ Knowledge database SGB II. Federal Employment Agency, January 2017, p. 51 , accessed on March 22, 2019 .
  13. ↑ Hans-Werner Sinn: When work is no longer worthwhile. The biggest problem with Hartz IV is the poor opportunities for additional income . In: Die Zeit No. 46 . November 4, 2004, p. 36 .
  14. ^ Ingrid Hohenleiter, Thomas Straubhaar: Unconditional basic income and solidarity citizens' money - more than socially utopian concepts. Hamburgisches WeltWirtschaftsInstitut, March 2007, pp. 74 - 82 , accessed on March 12, 2017 .
  15. ↑ Don't gamble away what has been achieved - Annual Report 2007/2008. Expert council for the assessment of macroeconomic development, November 2, 2007, p. 236 , accessed on November 2, 2017 .
  16. ↑ 35% more time for unpaid work than for gainful employment. Federal Statistical Office, April 19, 2016, accessed on March 11, 2017 .
  17. ↑ Martin Lampert: Old-age security in the field of tension between demographic development and intergenerational justice (dissertation) . Ed .: Nikolaus Knoepffler, Elke Mack. tape 10 . Herbert Utz Verlag, Erfurt 2009, ISBN 978-3-8316-0910-9 .
  18. ↑ n-tv news television: Revolutionary social experiment: Dauphin was "the city without poverty" . In: n-tv.de . June 13, 2015 ( n-tv.de [accessed March 11, 2017]).
  19. ↑ Wolfgang Strengmann-Kuhn, Michael Opielka: Expert Council: Solidarisches Bürgergeld eliminates poverty to a large extent. November 20, 2007, accessed March 11, 2017 .
  20. ↑ Pro Bürgergeld: Questions and Answers ( Memento of the original from September 27, 2007 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.pro-buergergeld.de
  21. ↑ Website of the Free State of Thuringia: FAQ: What about illegal work and how can it be punished?
  22. ^ Website of the Free State of Thuringia: Health and compulsory long-term care insurance
  23. ↑ Website of the Free State of Thuringia: FAQ: What happens to the various social benefits such as child benefit, child benefit, BAföG etc.?
  24. ↑ IZA press release: “Solidarisches Bürgergeld” - a wrong path . March 23, 2007 (PDF)
  25. ↑ Holger Bonin (IZA), Hilmar Schneider (IZA): Employment effects and fiscal effects of the introduction of solidarity citizens' money . March 2007 (PDF; 66 kB)
  26. ↑ the daily newspaper : 800 euros for everyone? CDU people think it's good . October 25, 2006
  27. ↑ Die Zeit : Madness with a method . April 19, 2007
  28. ↑ Pro Bürgergeld: Contact / Imprint ( Memento of the original from October 21, 2008 in the Internet Archive ) Info: The @1@ 2Template: Webachiv / IABot / www.pro-buergergeld.de archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. . Retrieved November 8, 2008