VAT+UBI is still regressive, you're just subtracting a constant factor. So instead of hitting the poor the hardest, you're hitting the middle class the hardest

VAT+UBI is still regressive, you're just subtracting a constant factor. So instead of hitting the poor the hardest, you're hitting the middle class the hardest and creating a valley around where the break-even point is. In addition, since VAT taxes don't apply to capital transactions (as there's nothing added when you buy or sell a stock), the vast majority of transactions conducted by the upper class won't be hit by this.