Bartlett, Bruce, “Is BBCT the New VAT,” capitalgainsandgames.com, 02/09/10

“Every country with a national consumption tax has a VAT, none use a retail sales tax such as we have at the state level. The reason is that the tax collection system is too fragile to allow retail sales tax rates much above 10%.  The VAT works well at rates at least twice as high because it is self-enforcing to a large extent–tax payments have to be reported by businesses to collect credits on taxes paid on inputs.”