I think a VAT is a horrible idea for the US.
Worse than a horrible idea. VAT is EVIL. The whole idea is to make sure the end consumers (who pay ALL the tax,since each level includes it in their sale price) doesn't have any idea how much they are paying in taxes. The rate sound low, but for products that have multiple middleman processes, it becomes a huge tax.
It is. I actually prefer the income tax. With the VAT, they can hide how many feathers they are plucking from the goose.
Of course, it would be easier to figure. Just pay whata they told you.