[Phantom Lord]

Most of the ad valorem and sales tax schemes used in foreign countries that I am familiar with wind up being used to augment progressive income taxes anyway.

Under the Fair Tax the Income Tax and payroll taxes are eliminated. So there would be no augmenting of income taxes with the sales taxes.

[Old North State]

Under the Fair Tax the Income Tax and payroll taxes are eliminated.

That was the way most VAT plans were sold to the Europeans. The elimination part never happened. By the way, most VAT taxes can be reclaimed by foreign purchasers including tourists.