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This book surveys recent developments in public economics by taking as a case-study the proposals for a basic income/flat tax scheme. It discusses various approaches to taxation and presents a framework for a system which would affect both personal income and the social security system, replacing the one by a flat-rate income tax and the other by a guaranteed income. This idea has generated wide interest in a number of countries, and is being actively discussed by several political parties. The book explains how these changes would benefit a wide variety of social groups, leading to a greater redistribution of income. At the same time, it also raises the question of whether a single reform can meet the very different objectives of different supporters. The author reviews different areas of public economics in which there has been active research in recent years - namely the theory of optimum taxation, public choice theory, general equilibrium analysis of incidence, numerical tax-benefit modelling, and econometric studies of work incentives - and asks how these contribute to our understanding of this particular policy reform. He also indicates the promising directions for future research. The author does not argue for or against the basic income/flat tax proposal, but believes it should be on the agenda for any serious discussion of tax and social security reform for the twenty-first century.

Flat-rate income tax --- Guaranteed annual income --- Income tax --- Social choice --- Social security --- Impôt sur le revenu --- Revenu annuel garanti --- Choix collectif --- Sécurité sociale --- Finance --- Taux uniforme --- Finances --- Social Security --- finance --- 336.1 --- 336.215.21 --- 36 --- 330.56 --- -Guaranteed annual income --- 351.713*12 --- Choice, Social --- Collective choice --- Public choice --- Choice (Psychology) --- Social psychology --- Welfare economics --- Annual income guarantee --- Guaranteed income --- Economic security --- Income --- Income maintenance programs --- Insurance, Social --- Insurance, State and compulsory --- Social insurance --- Insurance --- Flat income tax --- Flat-rate tax --- Flat tax --- Tax, Flat --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Public finance, government finance in general --- Negatieve belastingsinkomsten --- Maatschappelijk werk --- Nationaal inkomen. Volksinkomen. Gezinsinkomen. Vermogensstratificatie. Particuliere inkomens en bestedingen. Armoede. Honger --- Taxation --- Flat-rate income tax. --- Guaranteed annual income. --- Income tax. --- Social choice. --- Finance. --- 330.56 Nationaal inkomen. Volksinkomen. Gezinsinkomen. Vermogensstratificatie. Particuliere inkomens en bestedingen. Armoede. Honger --- 36 Maatschappelijk werk --- 336.215.21 Negatieve belastingsinkomsten --- 336.1 Public finance, government finance in general --- Impôt sur le revenu --- Sécurité sociale --- E-books --- Basic income. --- Basic income guarantee --- Guaranteed minimum income --- Universal basic income --- Basic income --- 36 Safeguarding the mental and material necessities of life --- Safeguarding the mental and material necessities of life --- 36 Waarborgen van de mentale en materiële behoeften van het leven; maatschappelijk werk --- Waarborgen van de mentale en materiële behoeften van het leven; maatschappelijk werk --- Social Security - finance