You step out of a ristorante in Italy and a tax guy might be lurking just outside the door to check your receipt -- it's almost Biblical. Or like the door "greeters" at Walmart who ask to see your receipt to check if you have stolen anything in the cart. Only it would be every store, everywhere, subject to receipt checking. It would require an army of government bouncers and you'd hardly be able to get through your errands in a day.
Who does Cruz's 10% Tax plus a VAT help - well most of us will actually pay more tax. It helps the super-wealthy. Of course. They are Ted's paymaster.