The VAT is harder to evade. Less evasion mean you can generate the same revenue with a lower rate.Actually, the way I see it, the selling point of a VAT is that it can generate the same revenue as a sales tax with a lower rate. I don't see anything wrong with that picture. (#6)How could that be, mathematically?
What about FICA? You didn't address that.
The VAT is, in fact, quite easy to evade and there have been many articles which point this out.
I suggest you read them. (You can look them up ... they are numerous).