ABSTRACT
Times have changed since publication of Capitalism and Freedom, and the debate has acquired new dimensions. During the 1960s integration offered the possibility of worthwhile change both to those whose concern was poverty, and to those whose concern was escalating government expenditures. Within the Tory Party integration has many advocates, both inside and outside Parliament. In Canada, the Government of Quebec published a White Paper in 1984 recommending integration of its tax and transfer systems. The background to the integration debate, together with an assessment of the Negative Income Tax (NIT) experiments in the United States and Canada was usefully summarised in a Research Paper published by the Department of Social Security, Government of Australia in 1981. The Nixon Administration's abortive Family Assistance Plan was effectively a variant of NIT which would have provided income support for all families with children.
