Creedy, John (contributor); Hérault, Nicolas (contributor); … - 2008
. Such a thresh-
old, below which the income tax rate is zero, is a feature of many tax systems and was ini-
tially motivated …-free threshold in a range of different income tax systems.
In particular, it raises the question of whether a revenue-neutral and … possible system, that of a proportional income tax
combined with a basic income. Variations involving means-tested benefits are …