Abstract
In Spheres of Justice, published in 1983, Michael Walzer gives his views on a negative income tax, which is a variation on and an implementation of the idea of a universal basic income. His relevant statements, which are included in the chapters “security and welfare” and “money and commodities”, are ambivalent. This paper discusses the idea of a universal basic income from the perspective of Walzer’s theory of distributive justice. This discussion presents both arguments for and against this idea.