That said, there are also discussions that suggest the poverty trap—i.e. overwhelmingly strong labor disincentives for poor, from outrageously high effective marginal tax rates from benefits fade-out/tax kicking-in—may be partly overrated, so smoothing the earned-to-net income function may not help as much as some may hope.
I just skimmed the linked article, but it seems to me that it makes some “spherical cow” assumptions. For example, if you get a job, even low-paying, you should gain more money on the wage than you lose at social benefits. But you also need to consider additional costs of having job, for example the commute. And that’s often the problem in practice, that “wage > benefits”, but “wage—commute < benefits”. The article seems to ignore such things.
I agree that even with UBI, people with special needs should get extra.
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