VATs scare the hell out of me, I think when this book was written and some of the folks involved with the fairtax group, probably considered that folks here don't want a VAT, so they went out of their way to make sure this would not be one (or even look remotely like one).
Sonny - the Fair tax is the foundation upon which the Dems will launch the VAT process as soon as they takeover control of Congress. And, that day will come. When I do not know. But, it will come.
... and it isn't one and cannot be made into one.
I'd suggest you read the bill and what a VAT really is as well.