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)