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.
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