Em Portugal, até hoje a experiência mais próxima de um RBI foi alcançada com a criação de um rendimento mínimo garantido, introduzido pelo Governo socialista de António Guterres. Hoje o Rendimento Mínimo Garantido (RMG) tem outro nome: chama-se Rendimento Social de Inserção (RSI) e consiste no pagamento de um rendimento mínimo a todos os indivíduos que não se integrem no circuito do trabalho e da subsistência social.

Também existiu durante o governo socialista de José Sócrates a intenção de implementar uma medida de incentivo à natalidade, a “Conta Poupança Futuro”, atribuindo um cheque-bebé de 200 euros por cada criança nascida. Mas esta medida não chegou a ser implementada, apesar de ter sido aprovada no Conselho de Ministros, apesar de medidas similares terem sido implementadas em Espanha (o Cheque bebé, atribuindo aos pais de cada criança nascida 2500 euros foi introduzido em 2007, mas viria a ser interrompido em 2011) assim como na Grã-Bretanha (Child Fund Trust). Estas medidas, apesar de terem um valor mais modesto, estão mais próximas de um RBI do que do RSI, já que no RSI não existe incondicionalidade no pagamento.

Se um rendimento básico for de facto incondicional, isto significa que será distribuído a todos os indivíduos, quer tenham ou não um trabalho remunerado e independentemente de se encontrarem acima do limiar de risco de pobreza. Mas como financiar um rendimento a que todos têm direito? Em primeiro lugar o custo vai depender do montante determinado para o RBI. Este deverá ser suficiente para garantir condições de vida decentes de acordo com os padrões sociais e culturais dos países onde for implementado. Em segundo lugar, admitir que o financiamento de um RBI é possível e benéfico para a sociedade no seu todo não implica que não seja incontroverso em termos políticos.

Assim, é importante ter em mente que existem visões diferentes em relação à estrutura de financiamento, sendo assim útil considerar algumas das possíveis fontes de financiamento de um RBI. Estas incluem:

segurança social

Poupança em gastos atuais na Segurança Social, de transferências sociais abaixo do valor do RBI.

imi

Aumento do IMI, incidindo sobre toda a propriedade (móvel e imóvel). Imposto especial sobre o património mobiliário e imobiliário.

imposto verde

Impostos "verdes" (e.g. sobre a emissão de carbono).

IMPOSTOS

Alterações às taxas nominais e aos escalões de IRS, IRC e IVA.

sistema financeiro

Reforma da arquitectura do sistema financeiro, permitindo a distribuição directa (e.g. através de créditos fiscais) da expansão da base monetária para os cidadãos, sendo esses montantes usados para financiar parcialmente um RBI.

recursos naturais

Taxas sobre os recursos naturais, às quais se poderá acrescentar ainda a taxação sobre a utilização de bens comuns como o espaço aéreo e o espaço marítimo.

Sugerimos a leitura atenta de três estudos recentes, que abordam detalhadamente as possibilidades de financiamento e implementação de um RBI na Finlândia, na Suécia e no Reino Unido:

"From idea to experiment. Report on universal basic income experiment in Finland".
Instituto da Segurança Social da Finlândia, 2016
"Basic Income: A Concrete and Financed Proposal for Sweden".
Engström, Christian, 2016
“The Fiscal and Distributional Implications of Alternative Universal Basic Income Schemes in the UK”, Institute for Policy Research (IPR) Working Paper.
Martinelli, Luke, 2017

Na bibliografia infra juntamos as mais significativas publicações académicas sobre o financiamento de um RBI e sobre as suas possíveis consequências socio-económicas.

Bibliografia académica

Araar, A., Duclos, J. Y., & Blais, F. (2005). Effets redistributifs d’un régime d’allocation universelle: une simulation pour le QuébecL’Actualité économique,81(3), 421-484.

Arcarons, J., Calonge, S., Noguera, J. A., & Raventós, D. (2004). The financial feasibility and redistributive impact of a basic income scheme in Catalonia. In Tenth BIEN Congress, September, Barcelona, Spain.

Atkinson, A. B. (1996). Public Economics in Action: the basic income/flat tax proposal. OUP. 

Atkinson, A. B. (1996). The case for a participation income. The Political Quarterly67(1), 67-70.

Basquiat, M. (2013). Un revenu pour tous, mais à quel montant? Comment le financer?. Mouvements, (1), 37-43.

Basquiat, M. (2012). Modeling basic income in France: from incentive effects to amount of payment–on the factual issues of the basic income.

Battle, K., Torjman, S., & Lightman, E. (2010). A basic income plan for Canadians with severe disabilities. Caledon Institute of Social Policy.

Blaschke, R. (2012).  From the Idea of a basic income to the political movement in Europe. Development and questions. RLS Papers.

Bresson, Y. (2008). Une clémente économie: au-delà du revenu d’existence. L’esprit frappeur.

Burtless, G., & Hausman, J. A. (1978). The effect of taxation on labor supply: Evaluating the Gary negative income tax experiment. The Journal of Political Economy, 1103-1130.

Caputo, R. K. (Ed.). (2012). Basic Income Guarantee and Politics: International Experiences and Perspectives on the Viability of Income Guarantee. Palgrave Macmillan.

Caputo, R. K. (2008). The unconditional basic income guarantee Attempts to eclipse the welfare state. International Social Work51(4), 509-518.

Casassas, D., Raventós, D., & Wark, J. (2010). The Right to Existence in Developing Countries: Basic Income in East Timor. Basic Income Studies5(1), 6.

Chalifour, J. (2012). Le revenu de citoyenneté: entre émancipation et assujettissement. L’exemple du Basic Income Grant en Namibie.

Chiripanhura, B. M., & Niño-Zarazúa, M. (2013). Social safety nets in Namibia: Structure, effectiveness and the possibility for a universal cash transfer scheme.

Clark, C. M. (2003). Promoting economic equity: the basic income approach. In Institutional Analysis and Economic Policy (pp. 133-156). Springer US.

Colombino, U., Locatelli, M., Narazani, E., & O’Donoghue, C. (2010). Alternative basic income mechanisms: An evaluation exercise with a microeconometric modelBasic Income Studies5(1), 3.

Colombo, G., Schnabel, R., & Schubert, S. (2008). Basic Income Reform in Germany: A Microsimulation-AGE Analysis.

Cook, R. (2009). Dividend economics and the basic income guarantee

Cummine, A. L. (2011). Overcoming Dividend Skepticism: Why the World’s Sovereign Wealth Funds Are Not Paying Basic Income Dividends. Basic Income Studies6(1), 4.

Domènech, A., & Raventós, D. (2007). Property and Republican Freedom: An Institutional Approach to Basic Income. Basic Income Studies2(2), 1-8.

Eichhorst, W., Grienberger-Zingerle, M., & Konle-Seidl, R. (2008). Activation policies in Germany: from status protection to basic income support (pp. 17-67). Springer Berlin Heidelberg.

FitzRoy, F., & Jin, J. (2010). Efficient redistribution: comparing basic income with unemployment benefits.

Forget, E. L., Peden, A., & Strobel, S. (2013). Cash Transfers, Basic Income and Community Building. Social Inclusion1(2), 84-91. (http://librelloph.com/ojs/index.php/socialinclusion/article/view/SI-1.2.84)

Forget, E. L. (2008). The Town with No Poverty: A history of the North American Guaranteed Annual Income Social ExperimentsUniversity of Manitoba, Canada.

Friedman, M. (2009). Capitalism and freedom. University of Chicago press.

Gamel, C. (2011). Basic Income and ELIE Transfers: Argument for Compatibility Despite Divergence. In On Kolm’s Theory of Macrojustice (pp. 145-185). Springer Berlin Heidelberg.

Gamel, C. (2008). Allocation universelle et transferts’ ELIE’: De la divergence à la compatibilité?.

Gamel, C., Balsan, D., & Vero, J. (2006). The impact of basic income on the propensity to work: Theoretical issues and micro-econometric results. The Journal of Socio-Economics35(3), 476-497.

Gamel, C. (2004). Comment financer l’allocation universelleRecherches économiques de Louvain70(3), 287-314.

Garfinkel, I., Huang, C. C., & Naidich, W. (2006). The effects of a basic income guarantee on poverty and income distributionRedesigning Distribution, 117.

Groot, L. (2006). Reasons for launching a basic income experimentBasic Income Studies1(2), 8.

Groot, L., & van der Veen, R. J. (2000). Basic Income on the Agenda. Amsterdam University Press.

Groot, L., & van der Veen, R. (2000). Clues and Leads in the Debate on Basic Income in the NetherlandsVan der Veen R. et Groot L.(éd.), Basic income on the agenda. Policy objectives and political chances, Amsterdam University Press, Amsterdam, 197-223.

Groulx, L. H. (2005). Revenu minimum garanti: comparaison internationale, analyses et débats. PUQ.

Haagh, L. (2007). Basic Income, Occupational Freedom and Antipoverty Policy.Basic Income Studies2(1), 13.

Haarmann, C., & Haarmann, D. (2012). Namibia: Seeing the Sun Rise–The Realities and Hopes of the Basic Income Grant Pilot Project. Basic Income Worldwide: Horizons of Reform, 33.

Haarmann, C., & Haarmann, D. (2008). Basic income grant pilot project assessment report. September.

Haarmann, C., & Haarmann, D. (2007). From survival to decent employment: Basic income security in Namibia. Basic Income Studies2(1), 1-7.

Haigner, S., Höchtl, W., Jenewein, S., Schneider, F. G., & Wakolbinger, F. (2012). Keep On Working: Unconditional Basic Income in the LabBasic Income Studies7(1), 5.

Harvey, P. (2006). The relative cost of a universal basic income and a negative income taxBasic Income Studies1(2), 1-24.

Hayek, F. A. (2009). The Road to Serfdom: Text and Documents-The Definitive Edition. University of Chicago Press.

Healy, S., Murphy, M., Ward, S., & Reynolds, B. (2012, September). Basic Income–Why and How in Difficult Economic Times: Financing a BI in Ireland. In14th International Congress of the Basic Income Earth Network, Munich, Germany (pp. 14-16).

Hernández, D. (2005). Universal basic income as a preferential social dividend a proposal for the Colombian case. The Journal of Socio-Economics34(1), 27-38.

Horstschräer, J., Clauss, M., & Schnabel, R. Distributional and Behavioral Effects of Basic Income–A Linked Micro-Macro Model for Germany. Link

Huber, J. Funding Basic Income by Seigniorage.

Ilcan, S., & Lacey, A. (2011). Governing the Poor: Exercises of poverty reduction, practices of global aid. McGill-Queen’s Press-MQUP.

Jourdan, S. (2013). Expérimentations locales: une voie pragmatique vers la mise en place du revenu universel?. Mouvements, (1), 145-153.

Kaufmann, J. (2010). BIG Hopes, BIG Questions: Namibia’s Basic Income GrantEditors and Editorial Board, 38.

Keene, B. M. (2013). The Universal Basic Income: A Proposal to Reshape the American Welfare State.

Kornbluh, F. (2008). Who shot FAP? The Nixon welfare plan and the transformation of American politics. The Sixties: A Journal of History, Politics and Culture1(2), 125-150.

Krozer, A. (2011). A basic income for Central America.

Krozer, A. (2010). A regional Basic Income: towards the eradication of extreme poverty in Central AmericaUnited Nations.

Leal, R. M. M. (1999). Programa de garantia de renda mínima nas finanças publicas.

Lehmann, E. (1999, September). Replacing Unemployment Benefits by Basic Income: a numerical evaluation in a matching wage bargaining model with heterogeneous skills. In th Annual Conference of the European Association of Labour Economists, Regensburg, Germany (pp. 23-26).

Leibbrandt, M., Lilenstein, K., Shenker, C., & Woolard, I. (2013). The influence of social transfers on labour supply: A South African and international review.

Lepesant, M. (2013). Pas de revenu inconditionnel sans revenu maximum acceptable. Mouvements, (1), 28-35.

Lepesant, M. (2013). Considérer ensemble revenu inconditionnel et monnaie locale. Mouvements, (1), 54-59.

Levine, R. A., Watts, H., Hollister, R., Williams, W., O’Connor, A., & Widerquist, K. (2005). A retrospective on the negative income tax experiments: Looking back at the most innovate field studies in social policyWiderquist, Karl et al.

Levy, H., Lietz, C., & Sutherland, H. (2006). A basic income for Europe’s children? (No. EM4/06). EUROMOD Working Paper Series.

Malul, M., Gal, J., & Greenstein, M. (2009). A Universal Basic Income: Theory and Practice in the Israeli Case. Basic Income Studies4(1), 4.

Marx, A., & Peeters, H. (2008). An unconditional basic income and labor supply: Results from a pilot study of lottery winners. The Journal of Socio-Economics37(4), 1636-1659.

Matisonn, H., & Seekings, J. (2002, October). Welfare in wonderland? The politics of the basic income grant in South Africa, 1996-2002. In paper for the 9th International Congress, Geneva.

Meade, J. E. (1989). Agathotopia: the economics of partnership. Aberdeen: Aberdeen University Press.

Meth, C. (2008). Basic income grant: There is no alternative!(BIG: TINA!). University of KwaZulu-Natal, School of Development Studies.

Mitchell, W., & Watts, M. (2005). Comparison of the Macroeconomic Consequences of Basic Income and Job Guarantee Schemes, A. Rutgers JL & Urb. Pol’y2, 64.

Moffitt, R. A. (2003). The negative income tax and the evolution of US welfare policy (No. w9751). National Bureau of Economic Research.

Mulvale, J. P., & Vanderborght, Y. (2012). Canada: A Guaranteed Income Framework to Address Poverty and Inequality?. Basic Income Guarantee and Politics: International Experiences and Perspectives on the Viability of Income Guarantee, 177.

Mulvale, J. P. (2008). Basic income and the Canadian welfare state: Exploring the realms of possibility. Basic Income Studies3(1), 1-26.

Murray, M. C., & Pateman, C. (Eds.). (2012). Basic Income Worldwide: Horizons of Reform. Palgrave Macmillan.

Murray, C. (2008). Guaranteed income as a replacement for the welfare state.Basic Income Studies3(2), 1-12.

Murray, C. (2006). In our hands: A plan to replace the welfare state (pp. 116-17). Washington, DC;: Aei Press.

Murphy, J. B. (2010). Baby Steps: Basic Income and the Need for Incremental Organizational Development. Basic Income Studies5(1), 7.

Mylondo, B. (2010). Un revenu pour tous. Précis d’utopie réaliste, Paris.

Munnell, A. H. (1987). Lessons from the income maintenance experiments: An overviewNew England Economic Review, (May), 32-45.

Noguera, J. A., & De Wispelaere, J. (2006). A plea for the use of laboratory experiments in basic income research. Basic Income Studies1(2), 1-8.

Noguera, J. A. (2001). Some prospects for a Basic Income scheme in Spain.South european society & politics6(3), 83-102.

Opielka, M. (2008). The likelihood of a basic income in Germany. International Social Security Review61(3), 73-94.

Osterkamp, R. (2013). The Basic Income Grant Pilot Project in Namibia: A Critical Assessment. Basic Income Studies8(1), 71-91.

Palomäki, A. P. (2010). Basic Income Grant in Namibia, a Viewpoint on the Proposal and on the Work of the BIG Coalition.

Pasma, C. and Mulvale,J. Income Security for All Canadians: Understanding Guaranteed Income.

Pereira, R. (2009). Economic Security in the Twenty-First Century–Guaranteed Annual Income (GAI). An ecological, democratic, justice and food security imperativeAthabasca University.

Perkiö, J. (2012). The Struggle over Interpretation: Basic Income in the Finnish Public Discussion in 2006-2012. In A paper presented in the 14th BIEN Congress in Munich.

Perkiö, J. Basic Income Proposals in Finland, Germany and Spain. Link

Peeters, H., & Marx, A. (2006). Lottery games as a tool for empirical basic income research. Basic Income Studies1(2), 1-7.

Piketty, T. (1999). Allocation compensatrice de revenu ou revenu universel. Pour une réforme du RMI, Notes de la fondation saint-simon, (104), 21-30.

Pressman, S. (2005). Income guarantees and the equity-efficiency tradeoff. The Journal of Socio-Economics34(1), 83-100.

Rankin, K. (2011). Basic Income Flat Tax and Public Property Rights. In Proceedings of the 2011 Conference of the New Zealand Association of Economists.

Raventós, D. (2007). Las condiciones materiales de la libertad. Editorial El Viejo Topo.

Robeyns, I. (2001). An income of one’s own: a radical vision of welfare policies in Europe and beyond. Gender & Development9(1), 82-89.

Rossi, P. P. H., & Lyall, K. C. (1976). Reforming public welfare: A critique of the negative income tax experiment. Russell Sage Foundation.

Rullán, X. O., & Spadaro, A. (2004). Basic income or vital minimum? A note on the distributive effects of possible reforms on the spanish income tax. In XI Encuentro de Economía Pública:[los retos de la descentralización fiscal ante la globalización] 

Salas, G. (2009). Diseños alternativos de un impuesto negativo a la renta en Uruguay (No. 09-04).

Segal, P. (2011). Resource rents, redistribution, and halving global poverty: the resource dividend. World development39(4), 475-489.

Skoufias, E., & Di Maro, V. (2008). Conditional cash transfers, adult work incentives, and poverty. The Journal of Development Studies44(7), 935-960.

Spermann, A. (2006). Basic income reform in Germany: better gradualism than cold turkey.

Standing, G. (2008). How cash transfers promote the case for basic income.Basic Income Studies3(1), 1-30.

Steensland, B. (2008). The failed welfare revolution: America’s struggle over guaranteed income policy. Princeton University Press.

Suplicy, E. M. (2005). The Approval of the Basic Income Guarantee in Brazil.The Ethics and Economics of the Basic Income Guarantee, Aldershot.

Suplicy, E. M. (2000, October). Um diálogo com Milton Friedman sobre o imposto de renda negativo. In Basic Income European Network VIIIth International Congress, Berlin (pp. 6-7).

Suplicy, E. M. (1995). Agathotopia: liberdade, igualdade e eficiência. Revista de Economia e Política nº58.

Suplicy, E. M., & Margarido Neto, B. A. (2009). Políticas sociais: o programa Comunidade Solidária e o programa de garantia de renda mínima. Planejamento e Políticas Públicas, (12).

Suplicy, E. M., & Buarque, C. (1997). Garantia de renda mínima para erradicar a pobreza: o debate e a experiência brasileiros. Estudos Avançados11(30), 79-93.

Suzuki, M. “Would They be Lazier or Work Harder Given Free Money?”: The Namibia BIG Pilot Project and the Possibility of Basic Income as a Strategy of Social Cooperation.

Tabatabai, H. (2012). Iran: A Bumpy Road Toward Basic Income. Basic Income Guarantee and Politics: International Experiences and Perspectives on the Viability of Income Guarantee, 285.

Tabatabai, H. (2011). The Basic Income Road to Reforming Iran’s Price SubsidiesBasic Income Studies6(1), 1-24.

Terwitte, J. (2009). Should proponents of basic income advocate basic income social experiments in Germany?.

Tobin, J., Pechman, J. A., & Mieszkowski, P. M. (1967). Is a negative income tax practical?. The Yale Law Journal77(1), 1-27.

Tobin, J. (1966). The Case for an Income Guarantee.

Tod, C. (2008). Unconditional Basic Income in Austria.

Vanderborght, Y. (2005). The Basic Income Guarantee in Europe: The Belgian and Dutch Back Door Strategies. Widerquist et al, 257-81.

Vanderborght, Y. (2001). La France sur la voie d’un «Revenu minimum inconditionnel»?. Mouvements, (3), 157-165.

Van Parijs, P. (2013). The Universal Basic Income Why Utopian Thinking Matters, and How Sociologists Can Contribute to It. Politics & Society41(2), 171-182.

Van Parijs, P., & Vanderborght, Y. (2012). Basic Income in a Globalized EconomyDoes the European Social Model Have a Future?, 31.

Van Parijs, P. (1996). De la trappe au socle: l’allocation universelle contre le chômage. Swiss Political Science Review2(1), 1-15.

Vuolo, R. L., & Raventós, D. (XXX) Basic Income in times of grave economic crisis. http://www.nodo50.org/redrentabasica/descargas/ECRISIS.pdf

Widerquist, K., & Howard, M. W. (Eds.). (2012). Exporting the Alaska Model: Adapting the Permanent Fund Dividend for Reform Around the World. Palgrave Macmillan.

Widerquist, K., & Lewis, M. A. (2006). An efficiency argument for the Basic Income GuaranteeInternational Journal of Environment, Workplace and Employment2(1), 21-43.

Widerquist, K., Lewis, M. A., & Pressman, S. (Eds.). (2005). The ethics and economics of the basic income guarantee. Ashgate Publishing.(introduction)

Widerquist, K. (2010). The Physical Basis of Voluntary Trade. Human Rights Review11(1), 83-103.

Widerquist, K. (2005). A failure to communicate: What (if anything) can we learn from the negative income tax experiments?. The Journal of Socio-Economics34(1), 49-81.

De Wispelaere, J., & Stirton, L. (2012). The Politics of Unconditional Basic Income: Bringing Bureaucracy Back In. Political Studies.

De Wispelaere, J., & Stirton, L. (2007). The public administration case against participation income. Social Service Review81(3), 523-549.

De Wispelaere, J., & Stirton, L. (2004). The many faces of universal basic income. The Political Quarterly75(3), 266-274.

Wright, E. O. (2000). Real Utopian Proposals for reducing Income and wealth Inequality.

Young, M., & Mulvale, J. P. (2009). Possibilities and prospects: The debate over a guaranteed income. Canadian Centre for Policy Alternatives= Centre canadien de politiques alternatives.