UBI proposals typically set the value at just enough to live on, or what someone who successfully claims unemployment + housing benefit would be given. At that level, the extra cost of UBI is because it's paid to non-claiming dependants, but there are savings from dismantling the bureaucracy which decides who is entitled to unemployment benefit and investigates fraudulent benefit claims, so it would be close to revenue neutral, so net tax rates shouldn't change much.
Assuming the revenue source is income tax, those already working would, on average, have their higher gross tax rates offset by receipt of UBI. There are other sources of taxation, e.g. corporation tax and a tax on land so a proportion could be taken from those.
UBI proposals typically set the value at just enough to live on, or what someone who successfully claims unemployment + housing benefit would be given. At that level, the extra cost of UBI is because it's paid to non-claiming dependants, but there are savings from dismantling the bureaucracy which decides who is entitled to unemployment benefit and investigates fraudulent benefit claims, so it would be close to revenue neutral, so net tax rates shouldn't change much.
Assuming the revenue source is income tax, those already working would, on average, have their higher gross tax rates offset by receipt of UBI. There are other sources of taxation, e.g. corporation tax and a tax on land so a proportion could be taken from those.