All great points to further the discussion.

If the UBI is introduced full scale, I believe there will be a freeloader effect. There will be enough workers willing to quit their crappy jobs.

So I advocate for a slow UBI, maybe $200 a month. When the economy seems to be running smoothly, then increase the payment.

It is my understanding that the studies in Canada and Finland were targeted towards individuals who found it difficult to find and retain work. Yes, their life stresses were reduced, but they did not look for work. I don't think a true UBI has been tried in the expected way.

My family is lower middle class. We get a subsidy for our two kids that amounts to 15% of our total income. The money is useful for us. The program is called "Child Benefit", I call it a a partial UBI. All Canadian families are eligible. Payments are based on the previous year's income. Very simple to manage.

The tax avoidance/evasion is mostly done by the entrepreneurial/investment class.

The high salary earners pay a lot of tax. They have some tax dodging options, but nothing compared compared the above classes. . Trying to reform the tax to find the cheaters is more likely to make life difficult for people already paying tax. But, yes, the tax code can be simplified. No deductions is a good idea.