Instead of the Dole: An Enquiry into Integration of the Tax and Benefit Systems [Hardcover]

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 Minfords 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 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 entl“k