There are two main models that are usually proposed. One is a model that's universal, that just provides a flat income benefit for all people, and then there are adjustments to the taxation system to claw it back. The other would be a negative income tax model—there are different terms for that—where you have a graduated approach. Generally speaking, the research is starting to show that a graduated approach is better at targeting the families that are most in need, but either way it's proposed, it really depends on how it fits in with other systems.
