Henderson, Gordon D., “Alternatives to the Income Tax,” in “Options for Tax Reform,” ed. by Joseph A. Pechman, The Brookings Institution, 1984

“The advantages claimed for a value-added tax are that it is a consumption tax and does not discourage saving; that it can be relatively simple; and that enforcement is relatively easy since each person in the chain of distribuition acts as a tax collector, and fraud by one link in the chain is likely to have a relatively limited impact.  Moreover, the value-added tax has obvious international advantages, since the General Agreement on Tariffs and Trade has allowed the tax to be rebated on export sales, something that cannot be done with income taxes.  Thus, countries that derive a significant part of their revenue from the value-added tax are able to provide a kind of benefit for exports that countries like ours cannot easily match,” p. 92