Extreme poverty and human rights on universal basic income 2017, para. 51
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However, the negative income tax option would be problematic for 18- to 29-year-olds and for senior women. The Canadian examples demonstrate the potentially positive effects of negative income tax, but warn that a basic income model that replaces existing social support mechanisms could have seriously negative effects on the poor.
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Non-negotiated soft law
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Special Rapporteur on extreme poverty and human rights