[NYFriend]

That's the attraction of the Value Added Tax over the a pure sales and use tax.

[phil_will1]

"That's the attraction of the Value Added Tax over the a pure sales and use tax." (In response to LowCountryJoe)

I'm not sure what attraction you were referring to, since LCJ has posted several times on this thread.

However, the major disadvantage of a VAT is that it is not highly visible, as is a sales tax. In fact, one of Dick Armey's favorite criticisms of our proposal is that sales taxes always turn into VATs. If that were true, then most of the states would have VATs and to date none do.

We believe that a sales tax, because of its visibility, would serve to exert downward pressure on the rate, especially if we resisted the tendency to allow special interests to put all sorts of special interest preferences into what is, at this point, a very clean and simple proposal.