Comment by Misdicorl

If UBI is encoded as a negative tax rate at low income levels, it no longer really makes sense to talk about it as applying to all income levels equally. It naturally gets distributed as

1) A check (issued by Social Security service?) if income is less than X

2) Less of your paycheck being withheld if your income is greater than X (or more if you're significantly above X, depending on how this gets funded)