yea i heard about Gemeinwohlökonomie, i even have met with them :) I love very much the idea of a common good based economy. What is currently lacking is, that they have the problem, that they cannot compete to other participants that are not enforcing a common good balance. What is needed is either an financial incentive to be able to compete, or mass awakening of consumers that still choose the more expensive product if it is good for the common good.
To consumer tax: I prefer it above work tax, but it has some problems that come with it.
First we are not in an island in Europe, so all countries would need similar consumer tax.
Second, it hits the poor more, so it must be combined with some kind of compensation.
Third, ideally i don't want the sate to be involved if i exchange a product or work with somebody.
So i would recommend to first step by step abolish work taxes.
Next i would reduce or totally abolish consumer tax for participants of a common good economy.
RE: Universal Basic Income is Communism 2.0