Gradual phase-outs are better than cliffs. That said, losing e.g. $5 of benefits per $10 you earn plus an income tax of e.g. 10% is the same as a marginal tax

Gradual phase-outs are better than cliffs. That said, losing e.g. $5 of benefits per $10 you earn plus an income tax of e.g. 10% is the same as a marginal tax rate of 60% in terms of distorting the market. Flatter cliffs are less distortionary, and a UBI is what what happens when you take that concept to its limit.