The concept is known as Universal Basic Income (UBI). And studying it is hard to do because it’s staggeringly expensive: The cost of UBI has been estimated as roughly 10% of the country’s GDP.

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Over my forty years or so in and around dealing rooms and financial markets, I have heard many theories as to how to approach that problem and have settled on a process that has worked for me.

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Featured here, the Income Statement (earnings report) for Spotify Technology SA, showing the company's financial performance from operating and non operating activities such as revenue, expenses and ...