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Why do you believe a VAT is less complicated than a sales tax. If the issue is conformity across jurisdictions, a 10% VAT made uniform us just as easy to do as making all sales tax 10%. And a Vat is far more complicated to collect since it has to be assessed at every stage of production.

In addition, a VAT discourages domestic production since it is not assessed on foreign production, only U.S. production and "value added" is taxed which is horrible if you want to promote U.S. manufacturing.

A sales tax is far better than a VAT. We don't need to copy Europe in every single way do we?

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