[Kim_Bruning]

You can refactor it to net 0. Take n tax brackets. For each tax bracket estimate how much x% income is raised by UBI, then raise the taxes in that bracket to that same x%.

In the $0 income bracket this would be tax_rate:=100% , in the >$100K bracket it might be tax_rate:=1%.

So now your UBI is paid for but it's not doing anything useful.

However, you can now tune your tax brackets "as per usual" to get a more desirable outcome; lowering taxes in the lowest bracket and raising them in the highest.

The new ability you get is that while previously your progressive tax brackets only allowed you to control the upper limit of the income band , you now also have the ability to control the lower limit of the income band.