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Even more black market stuff!

So far your only substantive argument for a VAT is it theoretical enforceability, actual experience with real VAT implementations show the fallacy of such arguments, in fact according to those studies the degree of complexity and red tape that induces the entrepreneur and small business to evade and go to cash underground is of at least equal if not greater importance the rate of the VAT.

As far as the US is concerned you entirely over look the fact that there is no infra-structure in place to support a VAT which would necessitate the cost of creating the infra-structure with a new Federal level of enforcement over and above the current state systems, as well as the overhead and administrative costs imposed on intermediate level business that are not present with an NRST.

All in all, the VAT not only does not meet the expectations of enforceability you claim for it (it actually increases black market activity even at low(<10%) rates when replacing single stage sales taxes) in real practice, it imposes unnecessary economic and regulatory burdens on business creating high entry barriers for small businesses and drives established one out of the market.

A VAT, by clear experience in the EU and around the world, demonstrates the proclivity of central governments to lay ever heavier burdens on business in the form of complex regulatory and exclusionary rules via the VAT actually exacerbating and evolving into tax systems worse than the tangled mess of the US corporate income tax.

The clear evidence of the VAT operating in reality demonstrates the best place for it is in academia and think tanks not in the real world affecting real economies and real people.