Value Added Tax and Universal Basic Income, is this a congenial couple?
One asks about its social component, the other about its financing.
A UBI as a disbursed tax allowance for the VAT included in consumer prices?
Can tax collection be switched to a sole and then high rate of VAT?
What is the effect?

On suggestion of Helmo Pape, founder of “Generation Basic Income” in Austria, on October 14th and 15th an Austrian team of scientists met with Prof. Dr. Bernhard Neumärker and Enno Schmidt in Freiburg to establish a FRIBIS group about the effects of a change in the tax system on consumption tax/value-added tax, and VAT as a form of financing the UBI.

The working group will start its proceedings in spring 2020.

Scientific team:

  • Dr. Elisabeth Dreer, Senior Sientist at the Research Institute for Banking of the Johannes Kepler University Linz, Austria
  • Prof. Dr. Dr. h. c. mult. Friedrich Schneider, former Prof. of the Department of Economic Policy, Research Institute for Banking, Johannes Keppler University of Linz
  • Dr. rer. soc. oec. Florian Walkobinger, Society for Applied Economic Research, Innsbruck, Austria
  • Prof. Dr. Bernhard Neumärker, Götz Werner Chair for Economic Policy and Constitutional Economic Theory, University of Freiburg, Germany

Transfer team:

  • Helmo Pape, Banker, Founder “Generation Basic Income”, Vienna, Austria.
  • Enno Schmidt, artist, co-founder of the initiative “Basic Income Switzerland”, Research Assistant at the Götz Werner Chair at the University of Freiburg.