This book, first published in 1989, assesses the existing tax and benefit systems as being beyond repair, and examines the case for integration. Integrated tax/benefit systems change the basis of entitlement from contribution record and contingency to citizenship and need. Having shown that full integration is not realistic, the author discusses four major partial integration options in detail. Basing her comparison on detailed analysis of specific models, she is able to compare the redistributive and incentive efforts of each scheme.
Part 1. Social Security at a Crossroads 1. No System Can Last for Ever 2. Flaws in the Beveridge Plan 3. Further Flaws in the Postwar Legislation 4. 1948-1988: Genesis of an Underclass 5. New Concepts Part 2. Integration 6. Forwards or Backwards? 7. Moves Towards Integration 8. Mechanics of Integration 9. Basic Income 10. Negative Income Tax Part 3. Partial Integration 11. Hybrid Schemes 12. The Liberal Party Tax-Credit Scheme 13. Patrick Minford’s ‘Efficient Relief of Poverty’ 14. Basic Income Guarantee (BIG) 15. SDP Tax and Benefit Proposals Part 4. Assessment 16. Core Issues 17. Income Redistribution 18. Work Incentives Part 5. A Strategy for Change 19. Basic Income 2000 20. Getting From Here to There: BIG Phases 1 and 2 Conclusion: The Obstacles are Political
This set gathers together ten essential texts on Taxation. Covering the history of taxation from the seventeenth century to the modern day, these titles range over tax legislation, income taxes, taxation in communist countries, tax and government, and universal income.