Administrative struggles link back to BI.
Grossberg 20 [Jonathan D. Grossberg, JD, LLM, (Taxation) is Founder and Owner of the National Income Tax Workbook. He was previously Assistant Professor of Taxation at Robert Morris University. He is a licensed attorney; “Something for Nothing: Universal Basic Income and the Value of Work Beyond Incentives”; 1/10/20; Washington and Lee Journal of Civil Rights and Social Justice, Vol 26, Issue 1; https://scholarlycommons.law.wlu.edu/cgi/viewcontent.cgi?article=1483&context=crsj]//dollinger
One issue that is discussed in the literature is the practical implementation of a UBI or, alternatively, of a participation income similar to the type of scheme that I advocate for later in this paper.114 One criticism of a participation income scheme is that it would be a bureaucratic nightmare.115 However, a UBI faces similar difficulties.116 As some commentators point out, a UBI, if implemented through the tax system, as its advocates often propose, would necessitate significant changes in the tax forms, requiring that even more people file returns, and shifting the system from the current married filing jointly model, which is standard in many countries, including the United States, to an individual filing model.117 Thus, it is not clear that a UBI, despite the simplicity of its description, stemming from its universality and individuality, would be simpler in its administrative implementation.118 Furthermore, as some commentators have pointed out, a UBI would not appear to be truly universal, as those whose basic income was entirely cancelled by the payment of taxes, would likely understand this result as this would be apparent on the face of their tax returns.119