I agree with most of the comments here about how UBI == negative tax, its really just changing the names of transfer payments in the economy. That said, the re

I agree with most of the comments here about how UBI == negative tax, its really just changing the names of transfer payments in the economy. That said, the really appealing thing is that it allows wages to be unbound from the question of supporting the poor. If people are below the poverty line you can raise UBI, but you don't have to put your thumb on the scales of the labor market. But to not just re-create welfare, you have to completely dissolve the tie between UBI and taxable income. And to do that effectively you boost the marginal rates above your cut off point. You could plot that to show how much the UBI was a net increase to your annual income and then design the tax rates to have it be effectively 100% reclaimed as tax after $400K AGI or what ever number you pick.