ABSTRACT: The paper sets out a proposal for the reform of the income security system in an independent Scotland. It proposes the development of a system where all Scottish citizens would receive a minimum income – Basic Income Security. This is a working paper, we welcome comments, we will produce a final version in partnership with the Scottish Campaign for a Fair Society. In summary the paper argues for:
- Integration of tax and benefits
- Pro-family approach to tax and benefits, supporting families in all their forms
- Simplified tax and benefit calculations (into one set of questions)
- Security by means of universal, non-means-tested, entitlement
- Fair rates of taxation, removing extreme taxes on the poorest
- Human rights, embedded in a new constitution for Scotland
- Public committee to shape core entitlements, open to submission and scrutiny
Simon Duffy and John Dalrymple, “Basic Income Security.” The Centre for Welfare Reform (UK), 2013.