[smountcastle]

It depends how UBI is funded. If it's based on consumption then the people buying your cars end up paying more (say 20%), the additional amount goes to fund UBI. When you buy raw materials and machinery for your factory you pay more (just as the consumers do) which goes to fund UBI. So instead of 10 robots maybe you can only purchase 8 for your factory, initially.

In most places within the US we pay state and local sales taxes today. If we eliminated income tax, AMT, and other taxes on earnings and instead went after consumption, I think it would be a simpler system with fewer loopholes. Obviously transactions between individuals wouldn't be taxed unless there was a way to enforce it (e.g. make eBay capture that 20% consumption tax) but we have that issue today with the states trying to figure out how they can tax online sales.