[GOP_1900AD]

VAT is a flat tax par excellance. Those who consume the most can typically aford it more. For truly dire situations, a person might be afforded a refund at the end of the year. But I would argue with a VAT, there would be fewer unemployed and underemployed.

[A. Pole]

VAT is a flat tax par excellance.

With the difference that it works as a protective tariff and export subsidy. Moving into VAT from the income and payroll tax would save American economy.