Why would you have to introduce inefficiencies like taxing the payment from the government, or if you did do that, how is it any different from just increasing

Why would you have to introduce inefficiencies like taxing the payment from the government, or if you did do that, how is it any different from just increasing the income reported for the year that you get from work already? As for it being hyper regressive, one of the benefits of BI is that you have no means testing at all and can save on all of the bureaucratic overhead. You can still keep a progressive income tax on top of the BI payments. I'd also like to see actual evidence that BI cant work out financially. You get X tax dollars out of your economy, you Pay out X/population to each person. How does that not work out?