If we had a comprehensive state - funded negative income tax system, then we could eliminate the minimum wage. (slaw.ca)
This is a form of negative income tax such that the annual tax return provides an opportunity for poorer families to receive an income boost from the federal government in addition to any refund they are due on taxes they have paid. (educationnext.org)
In the Canadian basic income experiment they used a 50 % tax rate (see negative income tax). (politics.stackexchange.com)