• 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 ...
    • 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 ...