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No, NIT doesn't require people to work unless you make that a specific requirement.

For example, if you have a negative tax of 25% on income below $40k, unemployed people on $0 income will receive a $10k tax credit. This is equivalent to $10k Basic Income with a 25% tax bracket up to $40k earned income, since in both cases people earning $0 get $10k and people earning $40k get $40k.

You could make it a requirement to work, but then people could just get trivial jobs for $1 just to get the tax credit.



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