TAX EVASION IN THE PRESENCE OF NEGATIVE INCOME TAX RATES

1996 ◽  
Vol 49 (4) ◽  
pp. 553-570
Author(s):  
DAVID JOULFAIAN ◽  
MARK RIDER
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Rates ◽  
Negative Income ◽  
Negative Income Tax

NEGATIVE INCOME TAX RATES AND THE ELIMINATION OF POVERTY

1966 ◽  
Vol 19 (3) ◽  
pp. 298-307
Author(s):  
LOWELL E. GALLAWAY
Keyword(s):  
Income Tax ◽  
Tax Rates ◽  
Negative Income ◽  
Negative Income Tax

THE NEGATIVE INCOME TAX AND THE SUPPLY OF WORK EFFORT

1967 ◽  
Vol 20 (4) ◽  
pp. 353-367
Author(s):  
MICHAEL JAY BOSKIN
Keyword(s):  
Income Tax ◽  
Work Effort ◽  
Negative Income ◽  
Negative Income Tax

scholarly journals A Negative-Income-Tax Experiment

1972 ◽  
Vol 227 (4) ◽  
pp. 19-25 ◽  
Author(s):  
David N. Kershaw
Keyword(s):  
Income Tax ◽  
Negative Income ◽  
Negative Income Tax

scholarly journals Labour Supply Implications of a Negative Income Tax Plan

2005 ◽  
Vol 34 (4) ◽  
pp. 708-721
Author(s):  
Arun S. Roy
Keyword(s):  
Income Tax ◽  
Labour Supply ◽  
Work Effort ◽  
Female Workers ◽  
Younger Workers ◽  
Negative Income ◽  
Negative Income Tax

This study demonstrates that a Negative Income Tax Plan can be expected to result in fairly large reductions in the supply of work effort in the case of younger workers. The potential reductions in labour supply of female workers appear to be particularly large.

Another Low Road to Basic Income? Mapping a Pragmatic Model for Adopting a Basic Income in Canada

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Tracy A Smith-Carrier ◽  
Steven Green
Keyword(s):  
Health Outcomes ◽  
Income Tax ◽  
Social Economic ◽  
Cash Transfers ◽  
Conditional Cash Transfers ◽  
Basic Income ◽  
Income Security ◽  
Disadvantaged Groups ◽  
Negative Income ◽  
Negative Income Tax

AbstractDrawing from both theoretical and empirical research, the literature on basic income (BI) is now voluminous, pronouncing both its merits and its limitations. Burgeoning research documents the impacts of un/conditional cash transfers and negative income tax programs, with many studies highlighting the effectiveness of these programs in reducing poverty, and improving a host of social, economic and health outcomes. We consider possible avenues for BI architecture to be adopted within Canada’s existing constellation of income security programs, to the benefit of disadvantaged groups in society. Identifying key federal and provincial (i.e., Ontario) transfer and tax benefit programs, we highlight which programs might best be maintained or converted to a BI. While opponents decry the (alleged) exorbitant costs of BI schemes, we suggest that the existing approach not only produces an ineffective system—which actually engenders poverty and the health and social problems that accompany it—but an excessively costly one.

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