Plan’s bipartisan.
Alan Viard 20, resident scholar at the American Enterprise Institute, 11/20/2020, "The United States Needs a Value-Added Tax," https://news.bloombergtax.com/daily-tax-report/the-united-states-needs-a-value-added-tax
The VAT occupies a middle ground between tax increases on the rich and entitlement cuts. Although the VAT is not as economically efficient as entitlement cuts, it is more efficient than high-income tax increases. Although the VAT cannot match the strong progressivity of tax increases on high incomes, it avoids the severe regressivity of entitlement cuts.
That combination makes the VAT an attractive basis for the bipartisan compromise that will be needed to address the fiscal gap. The VAT may not be either party’s first choice, but it could be both parties’ second choice, if they ever find a way to work together.