Everyone who's getting excited about UBI should look into the Fair Tax plan. A portion of that plan has always essentially been UBI.
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I don't think this is fundamentally different from debates about what we should tax or whether tax rates should increase with higher income/wealth though, especially in the national sales tax context. We already exempt the first
$x of income and have multiple tax brackets. -
We can calculate effective tax rates by income and spending, and we can come up with something that includes these sorts of payments and comes close to what we're currently doing. Few people would end up with negative taxes.
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