Indeed. The effect is the same in the end if the sales tax is paid and not avoided (e.g., no receipt). With VAT at least the taxes on the intermediate steps of

Indeed. The effect is the same in the end if the sales tax is paid and not avoided (e.g., no receipt). With VAT at least the taxes on the intermediate steps of production will have been paid even if the retailer and consumer are cheating at the final step.