Remarkl: There is really little to argue with in what you say. A UBI fully subject to the income tax, with a generous deductible, is not different in kind from the GI21 line in the figure in my commentary; only the slope of the phase out is gentler. You are right that it would cost more and offer better work incentives while doing about as well as GI21 in providing income security.

IMO the only thing I would add is that if you go for a UBI without an explicit phase-out, then I think it is important that it should supplant not just income distribution policies aimed at the poor (SNAP, TANF, etc.) but also should supplant “middle class welfare” like home mortgage deductions, special tax treatment for retirement savings, and charitable contributions. Are you OK with that? If so, then we are not far apart.