Value-Added Tax financed Universal Basic Income (VATUBI)
This FRIBIS Team investigates the effects of a change in the tax system on consumption tax/value-added tax (VAT), including the effects on the shadow economy, and VAT as a possibly congenial form of financing the universal basic income (UBI).
Is VAT the tax of the future in an increasingly digital economy and global trade? In a future with constant or even increasing consumption but fewer jobs required for this?
“A tax you can’t run away from” (Prof. Dr. G. Vobruba, Leipzig)
Research Team
Dr. Elisabeth Dreer
Senior Scientist at the Research Institute for Banking of the Johannes Kepler University Linz, Austria
Lives in Pasching, Austria
Senior Scientist at the Research Institute for Banking of the Johannes Kepler University Linz, Austria
Lives in Pasching, Austria
Prof. Dr. Bernhard Neumärker
Götz Werner Chair for Economic Policy and Constitutional Economic Theory
University of Freiburg, Germany
Lives in Freiburg, Germany
Götz Werner Chair for Economic Policy and Constitutional Economic Theory
University of Freiburg, Germany
Lives in Freiburg, Germany
Prof. Dr. Dr.h.c.mult. Friedrich Schneider
former Prof. of the Department of Economic Policy, Research Institute for Banking, Johannes Kepler University of Linz, Austria
Lives in Linz, Austria
Dr. rer. soc. oec. Florian Wakolbinger
Society for Applied Economic Research, Innsbruck, Austria
Lives in Lembach im Mühlkreis, Austria
Society for Applied Economic Research, Innsbruck, Austria
Lives in Lembach im Mühlkreis, Austria
Transfer Team
