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:

  1. Integration of tax and benefits
  2. Pro-family approach to tax and benefits, supporting families in all their forms
  3. Simplified tax and benefit calculations (into one set of questions)
  4. Security by means of universal, non-means-tested, entitlement
  5. Fair rates of taxation, removing extreme taxes on the poorest
  6. Human rights, embedded in a new constitution for Scotland
  7. 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.