[ilyt]

Here is even simpler idea to make that feasible: Start actually taxing the corporations in a way that can't be trivially avoided. And don't tax them less than your own citizens. Maybe tax a bit of income on top of revenue. Maybe tax a bit more if income per employee is on high side.

[buu700]

If you're talking about a five-figure UBI, I don't think that would be simpler to pass through Congress.

In terms of legislative complexity, I can't see how closing all major corporate tax loopholes would be simpler than implementing whatever minor tax revenue increase is necessary to offset a $176 UBI.

[satvikpendem]

Doing that is actually more complicated. There are a variety of questions regarding taxing them, and there are many more ways they could get around it. In contrast, an income tax actually collects revenue because people can't really get around having to pay it.