Peer Reviewed Publications

Koebel, K. & D. Pohler. Forthcoming. “Expanding the Canada Workers Benefit to design a guaranteed basic income.” Canadian Public Policy.

Boadway, R., Cuff, K. & K. Koebel. 2018. “Can self-financing redeem the basic income guarantee? Disincentives, efficiency costs, tax burdens, and attitudes: A rejoinder.” Canadian Public Policy, 44(4), 447–457.

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. 2019. “Designing a Basic Income Guarantee for Canada.” In E. Goodyear-Grant, R. Johnston, W. Kymlicka, & J. Myles (eds.), Federalism and the Welfare State in a Multicultural World (Kingston: McGill-Queen’s Press), 101-129.

Working Papers

Boadway, R., K. Cuff & K. Koebel. 2018. “Implementing a basic income guarantee in Canada: Prospects and problems.” Collaborative Applied Research in Economics (CARE), Memorial University, St. John’s.

We outline the case for a basic income guarantee and characterize the alternative forms it could take. We argue that implementing such a program in the Canadian federation should involve collaboration between federal and provincial governments, with each level having some discretion over the size of the guarantee within their jurisdictions. We draw on tax harmonization arrangements in Canada for guidance about how such collaboration could be managed. We propose a basic income guarantee model for Canada that is sufficient to move all persons out of poverty, that is implemented through the tax system, and that is affordable. Our proposal is virtually self-financing in the sense that it redistributes existing federal and provincial transfers and does not require any tax increases. We illustrate our basic income guarantee program using simulations based on Statistics Canada?s SPSD/M model.

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.

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%.