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Integrating taxation and welfare, this book presents a framework for income policy design to balance equity, freedom, and efficiency. UBI from Idea to Reality outlines a policy combining three mechanisms: a prototype universal basic income (UBI), a negative income tax (NIT)-type basic income, and a universal earned income tax credit (EITC). The authors use survey and administrative data to evaluate the feasibility of this package and its effects on inequality and labor incentives. While tailored to South Korea, the methodology and theoretical framework are applicable to other national contexts.