[stylin19a]

This article mentions “Tax Foundation”.

http://taxfoundation.org/blog/ted-cruz-s-business-flat-tax-primer

[Marcella]

I read at the link you provided. Here is a quote: "This brings us to another important point about this kind of VAT. Is It Like A Retail Sales Tax? No, it's not."

That was my point - you wouldn't see a VAT tax on your purchase. I have paid VAT taxes many times in England as I went there numerous times over twenty years. Whatever I bought had the tax added to my bill - right there to see. I kept all the receipts. Since I was not a citizen of England, when I left the country I went to a VAT tax location at the airport and they refunded to me all the VAT tax I had paid on purchases.