No link---VAT’s aren’t that unpopular among companies.
Chase Dorn 23, B.A. candidate at the University of South Carolina Honors College, Spring 2023, “Free Money: The Feasibility of Implementing a Universal Basic Income in the United States,” https://scholarcommons.sc.edu/senior_theses/587
The burden of a VAT would be shared by both firms and individuals alike as opposed to some of the more acute revenue generation options to be explored later. This would help to ease the negative sentiment that often comes as a result of raising taxes in the US. Because more of the burden would fall on firms (aside from small businesses, who are exempt from most existing VATs), the marginal increase on the current $1,131 average consumption tax burden would not be large, putting money in people’s pockets after receiving they receive the UBI that could be partially funded by a VAT. Considering the US’s small reliance on consumption tax and the shared burden of the policy’s design, a VAT is a valid possible source of additional revenue for a UBI, though it looks unlikely that it could cover all of the funding needed.