EG I have a wife and a kid, so i'd receive a check at the first of each month (just the SS recips do now) representing the taxes my family will pay on our necessities for the month. The "prebate" amount is figured by multiplying the tax rate (23%) by the HHS defined poverty level for a family of said size.
Under the nrst, the feds don't pretend to know what is necessary for you nor anyone else. Under the nrst, the feds **GASP** leave it up to individuals as to what they decide is "necessary".
No tax system is perfect - the nrst is the best option IMO