I don't oppose a production/consumption tax, it is necessary given the intricacies of the world, but we need to keep in mind that it is regressive, and will imp

I don't oppose a production/consumption tax, it is necessary given the intricacies of the world, but we need to keep in mind that it is regressive, and will impact the poor more, when making decisions about taxation. But between VAT and sales tax, I strongly oppose a pure sales tax, although I would be ok with VAT charging a final tax which is allocated to the consumer location (vs. the location of the business). Pure VAT: taxed where value is generated. Pure Sales: taxed where the consumer is based. Mixed VAT-Sales: mostly taxed where the value is generated, plus where the consumer is based. The mixed VAT-Sales model would generate a better allocation of tax funds across the entire supply chain, all the way to the consumer.