Most cases of retail sales taxes along with their co-tax structures have generally had a VAT imposed either by IMF actions requiring a VAT be instituted or as a requirement of Eurpean Union membership in which national level sales taxes and all levels were generally removed as being replaced by the VAT while general income and payroll type taxes were kept in place.Over 120 countries have a VAT. How many countries are there in the EU?
Quick googling suggests 25.
Over 120 countries have a VAT.
Gee that's all? There's reportedly 141 supporting KYOTO too, with the EU and the VAT folks all out for that one too.