The definition of Conservative has changed since Reagan. They couldn’t beat Reagan so they stole his label.
By the By, it occurs to me that with social security taxes of 7.65 % the effective rate of direct taxation would be 17.65 %, not far off what working folks pay today, or even higher if all deductions were removed. The VAT tax would draw a lot more at the low end, less at the high end than currently.
the tax burden would be shifted downward, as very rich folks spend less of there disposable income on things.
That said, we do need to have every one paying something into the kitty. One of the best ideas I ever heard was to tax welfare benefits like pay, that way the folks whining for more stuff see their check go down when taxes are raised to pay for it. Might help change the electorates view of stuff.
In any case I do see those defects, what about the analysis it would make US businesses more competitive with the rest of the world? any error in that?