That depends on how you look at it. If you look at it as a change from the current system it would likely be mostly a benefit to the rich. If you see it as an

That depends on how you look at it. If you look at it as a change from the current system it would likely be mostly a benefit to the rich. If you see it as an alternative to paying nothing (we wipe the slate clean and then consider each system by comparing it to that) the rich will still pay by far the most. If you are concerned with a minimum form of income, you can always give a certain amount of credits to each person at no cost to them.