Yes to per-person guaranteed income. No to flat income (or wealth) tax (progressivity is better so no good reason to switch to something worse). Revenue neutrality: only if, and to the extent, it makes it makes the policy package easier to pass.
In practice, progressive tax curves and incentive programs let politicians meddle. Once they can meddle, lobbyists write the tax code.
So-called progressive taxes are always regressive in practice, at least in the US. Keeping the math simple makes it easy to keep them honest. (Make the marginal rate 40-50% if you want. Just set the base income so that the middle class is paying 33%.)
> In practice, progressive tax curves and incentive programs let politicians meddle.
Is there cross-country comparative empirical evidence for that? My hunch is that very obscure tax curves (trapezoids and what not with layers of ad hoc edge cases) are vulnerable to meddling. But I doubt there's a general meddle-ability difference between simple forms of progressivity vs flat.
