ABSTRACT
Unlike most proposals for integration of the tax and benefit systems, the Basic Income Guarantee (BIG) devised by B. Rhys Williams and Hermione Parker is an idea or concept rather than any particular scheme. Citizenship-based partial basic incomes (PBI), PBI supplements, and a Disability Costs Allowance replace all existing benefits except housing benefit and emergency provision, and all, or almost all, income tax reliefs. At nil original income, and for householders with only their PBIs, housing benefit comprises rent, rates and water rates in full, plus a heating allowance and a householder element. For most out-of-work, able-bodied people of working age, who are restricted to the partial Basic Income and housing benefit, the advantage of BIG is the replacement of dole money by an income guarantee on which they are free to build without bureaucratic interference. Smaller PBI supplements are payable, for six months only, to expectant mothers and to widows and widowers.
