Unconditional Basic Income Model.pdf

The Dilthey Model proposes an Unconditional Basic Income (UBI) system with the following key features:

Secures economic existence and basic participation in social life
Represents a right claimable by each individual
Payable without means-testing or coercion to accept work
Designed to emancipate from the "Calvinist work-ethic"
Allows people to participate in prosperity growth
Counters pressure to reduce wages and social costs
Contributes to environmental protection and simplifies the tax system

The model's taxation system consists of:

Value-Added Tax (VAT) with a net all-phase principle
Social sales tax with a gross all-phase principle
Social tax on profits
Social tax on transfer of capital (similar to the Tobin Tax)
Special taxes (e.g., resource taxes, motor vehicle tax)

The model eliminates existing taxes and contributions, including:

Social security contributions
Income tax/tax on wages and salaries
* Other existing taxes replaced by VAT

The Dilthey Model aims to promote social justice, encourage entrepreneurial activity, and counter concentration of capital. It also ensures transparency and separation between funding for general state tasks and social benefits/services.