ABSTRACT

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.

chapter |7 pages

Introduction and summary

part 1|76 pages

Social Security at a Crossroads

chapter 1|11 pages

No system can last forever

chapter 2|398 pages

Flaws in the Beveridge Plan

chapter 4|23 pages

1948–88: Genesis of an underclass 1

chapter 5|24 pages

New concepts

part 2|300 pages

Integration

chapter 6|8 pages

Forwards or backwards?

chapter 7|61 pages

Moves towards integration

chapter 8|19 pages

Mechanics of integration

chapter 9|300 pages

Basic income

chapter 10|18 pages

Negative income tax

part 3|126 pages

Partial Integration

chapter 11|9 pages

Hybrid schemes

chapter 12|25 pages

The Liberal Party Tax-Credit Scheme

chapter 14|30 pages

Basic Income Guarantee (BIG)

chapter 15|29 pages

SDP Tax and Benefit proposals

part 4|48 pages

Assessment

chapter 16|18 pages

Core Issues

chapter 17|15 pages

Income redistribution

chapter 18|13 pages

Work incentives

part 5|50 pages

A Strategy for Change

chapter 19|89 pages

Basic Income 2000

chapter |4 pages

Conclusion: The obstacles are political