The theory of this article is that we will:<p>(a) Shift from a complicated progressive tax to an <i>even more complicated</i> regressive tax, and <i>simultaneously</i><p>(b) Adopt a series of reforms that will end Medicare and Social Security.<p>Whether you agree with the principles or not, we're more likely to get a flat income tax than a VAT.
It's not going to happen, as the Constitution reserves these powers to the States. The States retain (so far) plenary power with regards to transactions within their borders.<p>A very detailed refutation: <a href="http://www.heritage.org/Research/Reports/2005/05/Beware-the-Value-Added-Tax" rel="nofollow">http://www.heritage.org/Research/Reports/2005/05/Beware-the-...</a>