Integrating taxation and welfare, this book presents a framework for income policy design to balance equity, freedom, and efficiency.UBI from Idea to Realityoutlines 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 feasibil ity of this package and its effects on inequality and labor incentives. While tailored to South Ko rea, the methodology and  theoretical framework are applicable to other national contexts.