it lets a UBI program and taxes both operate independently without needing to cross-verify things, which allows for lower overall staffing and less in the way o

it lets a UBI program and taxes both operate independently without needing to cross-verify things, which allows for lower overall staffing and less in the way of possible bureaucratic loopholes for people to get stuck in. In software engineering terms, it reduces coupling. We do the same thing with Social Security: benefits are taxable so recipients with high incomes end up getting checks and paying some portion of them back, but that's simpler than trying to have the SSA figure out everyone's taxes.