[william clark]

The burden’s on you to explain how the flat 16%, applied once in the supply chain, IS a VAT.

[AndyJackson]

You are being obtusely evasive.

The Tax Foundation: Ted Cruz’s “Business Flat Tax:” A Primer.

[AndyJackson]

applied once in the supply chain, IS a VAT

It isn't applied "once in the supply chain." Every business entity pays it.