Jun 12, 2026 · 16 min · 10 segments
Tax Notes contributing editor Carrie Brandon Elliot discusses the rising interest in universal basic income, especially as artificial intelligence disrupts the job market, and the role of tax policy…
Carrie Brandon-ElliottGuestDavid StewartHostSo why don't we start off with some basic definitions? What is universal basic income?
It's generally understood to be a cash payment to every individual, not means tested.
It doesn't adjust based on geography or household size, and it's basically intended to provide a base level of anti-poverty layer so that people can afford their basic needs.
And once again, it's universal, it's cash, it's not goods or services in kind, and it doesn't depend on a means test.
So why don't we start off with some basic definitions? What is universal basic income?
It's generally understood to be a cash payment to every individual, not means tested.
It doesn't adjust based on geography or household size, and it's basically intended to provide a base level of anti-poverty layer so that people can afford their basic needs.
And once again, it's universal, it's cash, it's not goods or services in kind, and it doesn't depend on a means test.
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