Empirical evidence and theoretical underpinnings of the failure of APT type taxes in numerous countries in history as well as current era suggest strongly the best that can be said for an APT on an experiential basis is what was indicated by Tanzi as a result of empirical evaluation of Latin American versions of the APT:AG, can you post some empirical evidence of a country implementing a high-rate NRST, please?
Please, particularly if it eliminated other forms of taxation as well... if there is such a case.