I&#x27;m not sure how you can draw any conclusions from that data. The fact that tax to GDP ratios in OECD countries vary anywhere from around 17% to 48%  suggests that different tax policies <i>can</i> alter a country&#x27;s tax take: <a href="http:&#x2F;&#x2F;www.oecd.org&#x2F;newsroom&#x2F;taxrevenuesstabiliseinoecdcountriesin2010.htm" rel="nofollow">http:&#x2F;&#x2F;www.oecd.org&#x2F;newsroom&#x2F;taxrevenuesstabiliseinoecdcount...</a><p>Taxing &#x27;bad things&#x27; is fine, assuming the author means taxing activities that generate negative externalities (<a href="https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;Pigovian_tax" rel="nofollow">https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;Pigovian_tax</a>). However I doubt that would raise sufficient revenue for a UBI. Most likely you&#x27;d have to levy taxes on large, immobile tax bases like consumption and land.<p>Worth noting the cost of a UBI isn&#x27;t completely additive. In the most extreme form, the cost is partially offset by the abolition of unemployment welfare payments and administration, tax free thresholds, earned income tax credits etc.