We start with some notes on terminology and on graphs. Chapter 1 then sets the scene by asking you to imagine yourself trying to solve the financial crisis, to imagine some representative people trying to cope with our tax and benefits systems, and to imagine yourself creating tax and benefits systems in a country without them. Chapter 2 offers a historical sketch, because it is helpful to know where we have been before we set off into the future; Chapter 3 studies that history, and also some reform proposals never implemented, in order to work out why some proposals succeed and others fail; and Chapter 4 asks how a Citizen's Income might be implemented in practice. Chapter 5 studies existing Citizen's Income schemes and pilot projects. Chapter 6 lists criteria for an ideal benefits system, and that and subsequent chapters then evaluate both the current benefits system and a Citizen's Income against those criteria: coherence and administrative simplicity in Chapter 6, the changing family in Chapter 7, incentives, efficiency and dignity in Chapter 8, and the changing labour market in Chapter 9. Chapter 10 pursues the discussion begun in Chapter 9 by asking whether a Citizen's Income would make it more or less likely that working age adults would seek employment. Chapter 11 asks whether a Citizen's Income would be an answer to poverty, inequality and injustice; Chapter 12, who should receive a Citizen's Income; Chapter 13, whether a Citizen's Income would be politically feasible; and Chapter 14, whether we can afford a Citizen's Income. Chapter 15 studies some alternative reform proposals, Chapter 16 discusses some social policy problems to which a Citizen's Income would not be the answer, and Chapter 17 offers a brief summary of a Citizen's Income and its characteristics.

A note about the related website

One relatively unusual characteristic of this book is that material that might normally have been found in appendices can instead be found on the Citizen's Income Trust's website. This material is of two kinds: first, more detailed developments of arguments contained in outline in the book; and second, costings, simulations and other calculations, which can quickly go out of date and will therefore need to be regularly updated.

All of this material will be found at www.citizensincome.org

A note on terminology

Terminology can be quite specific to its context, so the same word might mean quite different things in different countries.