The major difference between the two, and it is a big one, is that a vat is initiated at the manufacturer and at each level of sales the tax is increased, so by the time it gets to retail it has blown up quite a bit. A sales tax, which beats the he** out of a vat or income tax, is only applied at the retail level. The 999 plan would eliminate(ok, that is the hard part)the income tax, the corporate tax, and the sales tax we have now. Don't think we have a fed sales tax now? Guess again. We do have one on lots of items. Once the 9-9-9 plan has been in effect for a while the fair tax would take over.
The way to beat increases in taxes is to make sure your amendment(and it would have to be an amendment in order to dump the income tax)requires a 75%(not 60%, that is too low)vote in order to raise taxes, and both houses would have to vote on it.
When you say a VAT and a sales tax are one and the same(or close enough)you simply don't know what you are talking about. Plus, a national sales tax, with the correct safe guards, is far superior to an income tax. Everyone has to pay it, as long as they buy something they will be paying taxes. No more deductions for the rich or anyone, no free ride for the 47% who don't pay taxes now.
A flat tax, as some people are pushing for, is what we had to begin with and would eventually lead right back to a progressive income tax and all the evils inherent in that system.
The 999 most certainly has a personal income tax of 9% http://www.hermancain.com/999plan
I am going to the VAT wiki and see what the big deal is when freepers like you say it is so much different than a sales tax
Cain has also said that he’d like to eliminate those hidden taxes and put everything upfront.