In recent months, the Basic Income Grant proposal has generated an overwhelming response in Namibia, and the launch of the Basic Income Grant Coalition has added further public debate. This resource book is compiled in order to inform policy makers and civil society role players about the background and the details of the proposal for a Basic Income Grant in Namibia. In addition, it provides the results of research of the social, economic and financial implications of a BIG in Namibia. The first section of the book documents the launch of the Basic Income Grant Coalition. The Council of Churches, the National Union of Namibian Workers, the National NGO Forum, the Namibian Network of AIDS Service Organisations, the Legal Assistance Centre, and the Labour, Resource and Research Institute committed themselves to the common platform on April 27th 2005. The platform of the coalition as well as the speeches at the launch of Bishop Dr. Z. Kameeta (Evangelical Lutheran Church in the Republic of Namibia (ELCRN) and Vice President of the Council of Churches in Namibia (CCN)), Mr. P. Naholo, Acting General Secretary of the National Union of Namibian Workers (NUNW), and Mr. S. Tjaronda, Chairperson of the Namibian NGO Forum (NANGOF), are published in this first section. This resource book is compiled in order to inform policy makers and civil society role players about the background and the details of the proposal for a Basic Income Grant in Namibia. The second section explains the underlying concept of the Basic Income Grant. Crucial questions of understanding and clarification are addressed in order to form the basis for an informed debate about the concept. The third section introduces the key passages of the findings and recommendations made by the Government appointed Namibia Tax Consortium (NAMTAX). In 2002 the tax consortium “found that by far the best method of addressing poverty and inequality would be a universal income grant [= Basic Income Grantf (NAMTAX, 2002:60). This research is crucial as it lays the foundation on the basis of which the churches, unions, NGOs and AIDS Service organisations have now formed the coalition to join hands with Government to see that this proposal can be implemented effectively. The fourth and fifth sections provide relevant results stemming from social and economic analysis. The fourth section by Dr. C. and Dr. D. Haarmann is based on a Microsimulation Model modelling the developmental impact of a Basic Income Grant on poverty and inequality. The fifth and final section by Prof. M. Samson and Ms. I. van Niekerk calculates the costs of the Basic Income Grant and its various financing options. Based on a comparative international Tax Effort Analysis, the affordability given Namibia’s current economic capacity is assessed. This section concludes by looking at likely second round effects on Namibia’s economy if a Basic Income Grant is to be introduced.