A negative income tax is far more complex, here is an example of contemporary system. https://en.wikipedia.org/wiki/Earned_income_tax_credit https://en.wikipedi

A negative income tax is far more complex, here is an example of contemporary system. https://en.wikipedia.org/wiki/Earned_income_tax_credit https://en.wikipedia.org/wiki/Earned_income_tax_credit ``Millions of American families who are eligible for the EITC do not receive it, essentially leaving billions of dollars unclaimed. The IRS estimates that about 20 percent of eligible taxpayers do not claim $7.3 billion of Earned Income Tax Credit (EITC) each tax year.[43]``