• Flat tax in New Zealand : unemployment and social security taxes 1930-70 

      Rankin, Keith (New Zealand Association of Economists (NZAE), 2016-06)
      With the concept of a Universal Basic Income (UBI) being mooted this year as an important reform that can facilitate our adaption to a flexible work-world characterised by short-term contracts, inequality and automation, ...
    • Reconceptualisation of income tax graduation as public equity 

      Rankin, Keith (New Zealand Association of Economists, 2018-06)
      A 'Universal Basic Income' in 2016 became a genuine policy option for a major political party (Labour) in New Zealand. It is thus a concept – like negative income tax – that requires more public understanding. In particular, ...

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