Specifically, WHOSE VAT Tax? Sanders? Not Cruz?
I was going to comment on that, but I just did a little reading on it from taxfoundation.org. It seems they call it a VAT, and differentiate it from a consumption tax. (which I agree with and thought it was)
However, it appears each subsequent business operation can subtract the tax it paid before billing the next level (I think)
Here's a link:
http://taxfoundation.org/blog/ted-cruz-s-business-flat-tax-primer
CRUZ.