This paper compares a stylized version of a basic income flat tax system (BI/FT) with a means tested graduated tax system (MT/GT), with particular attention paid to potential labor supply effects of taxes. A highly simplified simulation model is developed in which individuals are homogeneous...

This publication contains current research and analysis on a broad range of issues topical to Australia's social policy and its administration. Special section: papers from the conference 'Income support, labour markets and behaviour: a research agenda'

This paper compares a stylised version of a basic income flat tax system (BI/FT) with a means tested graduated tax system (MT/GT), with particular attention paid to potential labour supply effects of taxes. A highly simplified simulation model is developed in which individuals are homogeneous...