Dear Mark Elliot,

        The best source for a philosophical defense of the basic income
concept is Philippe Van Parijs, Real Freedom for All: What (if anything)
can justify capitalism? Oxford U. Press, 1995.

        The best person to contact on all matters pertaining to basic
income is Philippe Van Parijs himself. He is at the Catholic University of
Louvain, 1348 Louvain-la-Neuve, Belgium. or by e-mail at
[EMAIL PROTECTED]

        Philippe has organized a number of internatinal conferences on the
BI concept and would surely be able t direct you towards more literature
pertaining to BI and taxation.

Yours,


Rob Needham

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