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dc.contributor.authorRankin, Keith
dc.description.abstractIn 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 and benefits as a system of pooling and distributing revenues attributable to public capitals, such as the intellectual and social capital that have built up over time. This reframing process helps us to see that a more equitable system of public revenue distribution can be developed, in stages, as detailed in this report. Keith shows that, at present, a 33 percent income tax can fund a universal payment of $175 per week to every adult meeting economic citizenship criteria. Keith’s previous work on this topic has been published in Social Policy Journal of New Zealand (1997, 1998), Journal of Sociology & Social Welfare (2016), and in multi‑authored books Basic Income Worldwide: Horizons of Reform (2012) and Basic Income in Australia and New Zealand (2016). .en_NZ
dc.publisherAuckland University of Technologyen_NZ
dc.rightsThis paper is covered by the Creative Commons Attribution License 4.0 International: When reproducing any part of this report – including tables, figures and pie charts – full attribution must be given to the report author.en_NZ
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 New Zealand*
dc.subjectpublic equityen_NZ
dc.subjectUniversal Basic Income (UBI)en_NZ
dc.subjectNew Zealanden_NZ
dc.titlePublic equity and tax-benefit reformen_NZ
dc.subject.marsden140215 Public Economics Taxation and Revenueen_NZ
dc.identifier.bibliographicCitationRankin, K. (December 2017). Public Equity and Tax-Benefit Reform. Auckland: The Policy Observatory. Retrieved from
unitec.institutionUnitec Institute of Technologyen_NZ
dc.contributor.affiliationUnitec Institute of Technologyen_NZ
unitec.publication.placeAuckland, New Zealanden_NZ
unitec.institution.studyareaAccounting and Finance

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