Income Reporting Behaviour in a Negative Income Tax Program: The Comparison of Retrospective and Prospective Reporting Methods in Mincome Manitoba (Mincome Manitoba Technical Report 9)

Central to any GAI program is the responsiveness of income support to changed circumstances of the family. Payments systems that respond slowly may place families at risk if their incomes drop precipitously, or may require difficult tax backs when over payments occur. This paper examines prospective and retrospective measures of income reporting.