It depends on how you look at it. A phase out of UBI could also be viewed as an additional tax. In fact, you could consider the current system of benefits only

It depends on how you look at it. A phase out of UBI could also be viewed as an additional tax. In fact, you could consider the current system of benefits only if you are not working a form of UBI, if you just treat the UBI not received by the working as a tax against the benefits they would have received. All in all, UBI isn't much of a departure to what we already have, except that people are expecting the benefits given would be much moar.