What's stopping the federal government from implementing a VAT? I realize there's a ton of legal and political inertia, but theoretically it seems like it would

What's stopping the federal government from implementing a VAT? I realize there's a ton of legal and political inertia, but theoretically it seems like it would be an improvement. In an ideal system everyone would charge a VAT rather than a corporate tax, resulting in a level playing field for foreign profits as well.