Peer Reviewed Publications

Boadway, R., Cuff, K. & K. Koebel. Forthcoming. “Can self-financing redeem the basic income guarantee? Disincentives, efficiency costs, tax burdens, and attitudes: A rejoinder.” Canadian Public Policy, 44(4).

Koebel, K., and T. Schirle. 2016. “The differential impact of universal child benefits on the labour supply of married and single mothers.” Canadian Public Policy, 42(1), 49–64. Working paper version.

Papers in Festschrifts

Boadway, R., Cuff, K. & Koebel, K. Forthcoming (in press). “Designing a basic income guarantee for Canada.” In E. Goodyear-Grant, R. Johnston, W. Kymlicka, & J. Myles (Eds.), New frontiers in public policy: Federalism and the welfare state in a multicultural world, a volume in celebration of Keith Banting. (Kingston: McGill-Queen’s Press).

Working Papers

Boadway, R., K. Cuff & K. Koebel. 2016. “Designing a basic income guarantee for Canada.” Working Paper No. 1371, Department of Economics, Queen’s University, Kingston.

Abstract
We propose mechanism for implementing a two-stage harmonized Basic Income Guarantee with federal and provincial components. In Stage One, the federal government replaces its refundable and nonrefundable tax credits with an income-tested basic income delivered through the income tax system. The reform is revenue-neutral. In Stage Two, each province decides whether to implement a provincial basic income guarantee that is harmonized with the federal one but allows province-specific basic income levels. The provincial basic income replaces provincial refundable and nonrefundable tax credits as well as welfare and disability transfers, and is also revenue-neutral. All social services and contributory social insurance programs remain intact. An illustrative calculation using Statistical Canada’s SPSD/M model shows the financial feasibility of a national BIG of $20,000 per adult adjusted for family size with a benefit reduction rate of 30%.