A Value-Added Tax Plan All Sides Can Embrace

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Dec. 2 (Bloomberg) -- Here’s some holiday cheer: 120million American families no longer have to file income taxreturns; the top individual rate is lowered by 20 percent; thetop corporate rate is cut by more than half; the government getsthe same amount of revenue; and the tax system is slightly moreprogressive.

OK, it’s not a free lunch. It would be accompanied by a12.9 percent value-added levy, which critics like to call anational sales tax.