Value-Added Tax financed Universal Basic Income (VATUBI)


Prof. Dr. Bernhard Neumärker

Prof. Dr. Dr.h.c.mult. Friedrich Schneider

Dr. rer. soc. oec. Florian Wakolbinger

Dr. Elisabeth Dreer

Helmo Pape

Enno Schmidt

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)

Scientific team:

Transfer team: