It depends on what the starting point is. In Denmark every single person have tax deduction. For persons over 18 that is currently 46.000 DKK. In addition there

It depends on what the starting point is. In Denmark every single person have tax deduction. For persons over 18 that is currently 46.000 DKK. In addition there is a host of other deductions and benefits for various situations. UBI would replace some/many of those, so it would in essence be a tax reform. It still doesn't capture the majority of economic activity the state is involved in, but it would make a lot of things significantly simpler.