What confuses me about most discussions on this is the automatic assumption that taxes need to be raised to get UBI. Both sides seem to implicitly take this for

What confuses me about most discussions on this is the automatic assumption that taxes need to be raised to get UBI. Both sides seem to implicitly take this for granted, whereas it's fairly trivial to rework income tax to introduce UBI without anyone having a net difference in earnings. Of course the real question is whether doing this would allow you to actually simplify anything, or if it's possible to simplify taxes with only minor (or desired) changes in net income.