Good question. The stated goal (generalizing of course) of the LVT is to replace most other forms of taxation, particularly income tax. I've seen napkin calculations where that's possible, but the other side of the question of course is the payout. Most 'realistic' estimates I've personally seen of that don't necessarily assume that a UBI will provide above a very basic living. There's usually the intention of incentivizing additional income, but the UBI at least provides the security to be selective in the job market or promote risk taking in ventures. By the way, it's also apparently commonly held among economists that the LVT is a very efficient tax with low evasion. The difficulty in implementation has historically been considered to be land valuation itself, but recent advances in things like GIS apparently make high resolution valuation feasible.