&gt; Or segregating luxury items outside of UBI credits.<p>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?<p>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.<p>&gt; Or just taxing luxury goods and services.<p>You <i>could</i> do that, or you could just use a progressive income tax.