Walker, David M., “Comeback America, Turning the Country Around and Restoring Fiscal Responsibility, Random House, New York, 2009

“In my ideal world, we would get rid of our income tax system with all of its complications and rely on consumption taxes for a significant share of federal revenues.  The VAT is easy to administer, deducted automatically in every transaction….Policy makers can favor certain industries and taxpayers simply by adjusting the relevant rates and credits.  (No more squadrons of lawyers finding loopholes!)  Finally, a consumption tax encourages savings over conspicuous consumption:  You can dodge taxes only by by being more careful about how you spend your money.  It is also a way to tax very wealthy people without having to distinguish between their accumulated wealth and their current income.  Their tax shelters would no longer save them from taxes.
Okay, time to stop dreaming.  Some version of Form 1040 and April 15 will probably continue to be aspects of the American nightmare for many years to come.  But let’s at least include a national consumption tax as part of an efficient, fair new system to generate the revenues we need to close the deficit, reduce our debt, and address other key national priorities.  We need more money to pay our bills, and adding a new tax, after we enact tough new statutory budget controls and spending limits, may make sense as an alternative to dramatically raising our income and payroll tax rates and putting more pressure on an already creaky foundation of our tax policy,” p.118-119

Graetz, Michael J., “100 Million Unnecessary Returns, A Simple, Fair, and Competitive Tax Plan for the United States,” Yale University Press, 2008

(VATinfo Note: Graetz calls for a 10-14% broad-based VAT exempting all businesses with less than $100,000 a year from collecting the tax; income tax credits for those at the bottom of the income scale ; eliminating the income tax for families earning less than $100,000 a year; a low tax rate on those above $100,000; reducing the corporate tax rate to 15-20%.)
“It is puzzling that U.S. economists and policymakers have struggled to fashion novel consumption tax alternatives like the flat tax or the Growth and Investment Tax, when there is a well-functioning consumption tax — the value-added tax — being used throughout the OECD and in nearly 150 countries worldwide.  Given the interconnectedness of the world economy, tax reform does not seem the right occasion to insist on American exceptionalism,” p. 82
“…(A VAT) would permit a major restructuring of our tax system into one that is vastly simpler and far more conducive to savings, investment, and economic growth.  And this can be accomplished in a way that is fair: a way that neither substantially increases the tax burden of low and moderate income taxpayers nor shifts taxes away from those at the top of the income scale,” p. 83

Schenk, Alan and Oliver Oldman, “Value Added Tax, A Comparative Approach,” Cambridge University Press, New York, NY, 2007

“According to the WTO rules, border tax adjustments for indirect taxes do not constitute subsidies of exports or disadvantages to imports,” p. 6.  

(VATinfo Note: The U.S. by not having a VAT, since all its trading partners do have one, is at a competitive disadvantage by not subtracting the cost of government from exports and not adding the de facto tariff of a VAT to imports.)

Stern, Andy, “A Country That Works, Getting America Back on Track, Free Press, New York, NY, 2006

“As a nation, we face massive shared challenges.  It is incumbent on all of us to do our part to tackle these problems, such a fixing our failing schools, bringing down the rising numbers of uninsured, and connecting everyone to the Internet highway.  In addition to the revenues that we could raise by more progressively and appropriately taxing corporations and individuals, we as a society can choose to commit our resources to solving these problems more directly.
If we implemented a Value Added Tax (or some other form of consumption tax) and dedicated the revenue raised to solving just one of these problems, we could forever change the landscape of U.S. social policy,” p.179

Dobbs, Lou, “War on the Middle Class,” Viking, New York, NY, 2006

(VATinfo Note: Dobbs does not mention VAT in his book, but he did tell the publisher of this site that he could support replacing other taxes with a VAT.)
“Fifty years ago, corporate income taxes made up a third of all federal revenues; now corporations account for just an eighth.  Income taxes from middle-class working families, in contrast, contribute roughly half of all tax revenue collected by the federal government.  In 2004, when Congress approved billions in corporate tax cuts, a report by Citizens for Tax Justice showed that the United States’s biggest and most profitable companies had been paying decreasing federal income taxes over the previous three years–despite reporting higher profits  Many of them were paying no taxes at all.  The CTJ study found that the average effective tax rate for the largest 275 American corporations had dropped by a fifth over those three years, from 21.4 percent in 2001 to 17.2 percent in 2003.  These 275 companies reported pretax profits from U.S. operations of almost $1.1 trillion in that three-year period, yet they paid taxes on only $557 billion.  That rate is around half of the statutory 35 percent corporate tax rate that companies are obligated to pay to the U.S. government,” p. 30.

Seidman, Laurence S., “Pouring Liberal Wine into Conservative Bottles. Strategy and Policies,” University Press of America, Lanham, Maryland, 2006

“With the retirement and greater longevigty of the baby boomers looming on the horizon, and the corresponding projected rise in the percentage of GDP that will be absorbed, even with fiscal discipline, by Medicare, Medicaid, and Social Security, it will be difficult to reduce large projected budget deficits without substantial additional tax revenue.”
“…(R)ather than rely solely on the current arsenal of taxes to raise the revenue, it would be better to put some of the burden on a new PVAT (Progressive Value-Added Tax),” p.113