A negative income tax is basically equivalent to a basic income funded with a progressive income tax. No matter how you pay for it, some people are going to pay more in taxes than they get from the basic income, and some will pay less.<p>For people who have a job, we already have a system for them to pay taxes with each paycheck (withholding). By reversing that, you could make negative income tax payments year-round rather than at tax return time.