You said you rejected the rebate because it represents an entitlement. But there will be fewer negative rates under the nrst than the income tax as evidenced by the BLS data link above.
So your reasoning is faulty. If you really were concerned about minimizing negative tax rates, you would be in favor of the nrst because it reduces negative tax rates to a negligible number. See the BLS data above.
So why do you pretend to want to minimize negative tax rates?
I don't understand your argument. Perhaps you would restate it with examples.