While the VAT is the least distorting tax, I really dislike the extensive documentation required throughout the economy to implement it.
I would prefer a tax on the easiest to audit things -- real estate, maybe a poll tax, and heavy taxation or fees for the use of public property for private purposes (oil and minerals leases, aquifers, ...)
I would prefer a tax on the easiest to audit things -- real estate, maybe a poll tax, and heavy taxation or fees for the use of public property for private purposes (oil and minerals leases, aquifers, ...)