Santens analyzes the current US welfare system and discusses the benefits of switching to a basic income of $12,000 for adults and $4,000 for children.  Utilizing the case study of a single parent with two kids, Santens considers multiple cases of different income levels, and on each one the basic income will leave the household better off, even with a 40 percent flat tax, which Santens also recommends.  He settles on the $12k/4k plan partially due to the face that a single parent with two kids and no labor market income currently receives $20,000 from all of the cash replaceable benefits (not Medicaid, childcare, or CHIP benefits).

Scott Santens, “Will Replacing Current Benefits With Cash Tomorrow Leave Today’s Recipients Better or Worse Off?”, Scott Santens, 18 December 2014.