I think from a government fiscal perspective it's the same, but it's probably not from the viewpoint of the individual participants. i.e. I have a well-paid jo

I think from a government fiscal perspective it's the same, but it's probably not from the viewpoint of the individual participants. i.e. I have a well-paid job but stop working halfway through the year. On a full-year tax basis, I'm not in the bottom X% of tax payers based on my earnings to date. Do I get a UBI check or not for the rest of the year? Since virtually all tax matters are based on averaging income over some long time period (usually a year), it's not a good mechanism to deal with changes in income, and those changes in income (planned or not) are precisely the things which UBI is supposed to help with.