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We have to kill or tax all billionaires out of existence first. Their choice. And I don't mean that with any sentiment of hyperbole.
Taxing (or burying at sea, or grilling on a spit, or force feeding them like foie gras to consume their livers) billionaires out of existence isn't an issue of generating enough tax revenue. You can consider it a part of why such a thing is important, but it should not be considered the primary point.
The primary point is to reduce the distance between the wealthiest among us and the least wealthy among us. For all it matters, the money re-possessed could be burned. Its utilization is secondary to reducing the disparity.
If being a billionaire was an illegal act punishable by immediate execution, the need for UBI would be dramatically reduced. It would also be dramatically easier to implement.