As stated in the article, 50% was chosen only because it&#x27;s the rate where calculations are simplest, it&#x27;s not the proposal (it&#x27;d generate way more than the current government tax receipts). Income tax rates under a revenue-neutral negative income tax could remain pretty similar for those about the threshold; it&#x27;s really just replacing non-cash welfare-cliffed benefits with a smoothed cash transfer.