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I'm not sure how any of the things you said are true. How is negative income tax easier to reason about than "every citizen gets X dollars per month, unconditionally"? How is the money flow more obvious?

Furthermore, why is it important to identify whether someone is a net contributor or receiver?

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A lot of folks like to argue against BI by pointing out population*(BI $/person) = $$$$$ (really big number). The counter argument is that most people won't be netting the full BI as they would be paying it back in taxes somehow. The NIC is essentially BI, but with better visibility into where the break even point is on the income scale.

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