VAT is one of the worst possible solutions. The ones who carry most of the tax burden are usually the consumers, through higher prices (though it depends on the

VAT is one of the worst possible solutions. The ones who carry most of the tax burden are usually the consumers, through higher prices (though it depends on the nature of the good). VAT is one of the most discriminating taxes out there, where the poor pay relatively speaking much more tax than the rich - because consumption doesn't increase linearly with wealth.