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> Or segregating luxury items outside of UBI credits.

What does that mean? Prohibiting using UBI funds on luxury items? So, instead of unconditional basic income, it becomes a prescribed-use benefit like food stamps, but with slightly different prescriptions?

One of the sources of administrative inefficiencies UBI is proposed to eliminate (as well as those associated with means testing) are those associated with managing and enforcing use limitations.

> Or just taxing luxury goods and services.

You could do that, or you could just use a progressive income tax.



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