From what I have read basic income is often suggested to be combined with a single land value tax. This means the only direct taxes are on the unimproved value

From what I have read basic income is often suggested to be combined with a single land value tax. This means the only direct taxes are on the unimproved value of land, which is fairly easy to administer in a country like the United Kingdom, for example. That tax is then passed on to people who consume the output of the land, be that actual produce, like vegetables, or more intangible things, like crossing the land in a train. The land value tax can be scaled to match the requirements of the basic income, plus additional government costs (e.g. defence). I suppose in a libertarian interpretation of that system the additional government costs would be minimal. Personally I would favour more social spending, but I could imagine less being necessary than under systems where basic provision is lower, or has more strings attached.