“Negative income tax” is literally just another (older, in fact) name for UBI.
In UBI everyone gets the same amount of money. NIT would work basically like how paycheck withholdings work for income tax, just that they can go negative and the government can pay you based on income and exemptions. The only trick is that you would need the equivalent of a W-2 for anyone in America eligible for the program.
I suppose in some cartoonish parody of MMT dreamed up by conservatives to scare children you could a UBI with no tax system that wasn’t functionally identical to a NIT, but that’s not what anyone is proposing.
> The only trick is that you would need the equivalent of a W-2 for anyone in America eligible for the program.
You need W-2s for the same set of people you need them for already (those with the kind of income reported on a W-2.)
But I think we are on the same page. If you file a W-2, you are probably going to withhold income. At which point they are functionally the same.
Also, not all "means-testing" is made alike. They are not all equally bureaucratic. You could easily do a negative income tax that is basically automatic.