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

Prof. Dr. Bernhard Neumärker
Götz Werner Chair for Economic Policy and Constitutional Economic Theory
University of 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

Dr. rer. soc. oec. Florian Wakolbinger
Society for Applied Economic Research, Innsbruck, Austria

Transfer Team

Helmo Pape
Banker, Founder of Generation Basic Income, Vienna, Austria

Enno Schmidt

Enno Schmidt
artist, co-founder of the initiative Basic Income Switzerland, author/creator of the film Basic Income – a Cultural Impulse, international speaker and inspirer of an unconditional basic income, Research Assistant at the Götz Werner Chair at the University of Freiburg, Germany.