The business tax is a VAT.
Wrong again. Look up "VAT Tax."
Value Added Tax (VAT) is on product taxed at very point of production and is hidden in every product purchased. Cain’s corporate tax reduces the current 35% corporate tax to 9% which will be the lowest among industrialized nations worldwide. None of Cain’s 999 plan has double and triple taxation such as in the current system.
The flat income tax is a subtraction method vat.