Rampell, Catherine, “Value Added Taxes: A Primer,” The New York Times, Economix blog, 04/19/10

“The regressivity of the tax can be counteracted in two basic ways: 1) Some goods can be exempted from the tax, like groceries or children’s clothes. Many economists believe this is not an effective strategy, though, since it causes distortions in what people choose to buy, and gives companies an incentive to mislabel the products they sell in order to avoid the tax. 2) A VAT can be used alongside an overhaul of the income tax system to make the latter more progressive. Most economists I’ve spoken to generally prefer this approach.”  (Note: This NYTimes column refers readers to this website for info: “Here is a list of articles and comments advocating a VAT in the United States.”)