• 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, ...
    • From universal basic income to public equity dividends 

      Rankin, Keith (Auckland University of Technology, Policy Observatory, 2018-03-06)
      In 1991 I wrote advocating ‘a universal tax credit available to every adult – the Universal Basic Income (UBI) – and a moderately high flat tax rate’. In 1996 I started to develop these ideas into a “social accounting ...
    • Public equity and tax-benefit reform 

      Rankin, Keith (Auckland University of Technology, 2017-12-13)
      In this report Keith Rankin, economist at Unitec Institute of Technology, outlines an alternative approach to public accounting, deriving from principles of public equity. He argues for reframing our current system of taxes ...
    • 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, ...
    • UBI as a reconceptualisation of income tax 

      Rankin, Keith (Scoop Publishing Ltd., 2016-03-23)
      I am worried that too much of the recent talk around the introduction of a universal basic income has been unhelpful. The concept – defined in 1991 – is still not understood by the politicians and journalists who represent ...
    • Universal Basic Income and income tax reform 

      Rankin, Keith (Auckland University of Technology, 2016-03-26)
      The New Zealand Labour Party is investigating, among other things, the adoption of a Universal Basic Income (UBI) as a means of ensuring reduced economic insecurity in the face of an increasingly precarious labour market.It ...