White, Martha C.,“With VAT Tax on the Table, Progressives Sound Alarm, Volcker’s Remarks Heighten Concern About VAT and the Working Poor,” The Washington Independent, 04/13/10

Michael Graetz, Columbia University: “There’s no reason low-income people should bear the burden of getting our nation’s finances in order.  There’s no inherent reason a VAT has to disproportionately burden low-income people.”
“While Graetz’s plan is revenue-neutral, he says it offers a better way to tackle the revenue crunch because a VAT is easier to increase than the current income tax. It would also relieve many current taxpayers of the annual burden of preparing and filing their returns. “Americans feel better about taxes that they feel they can pay without undue burden,” Andrea Louise Campbell, a political science professor at the Massachusetts Institute of Technology, wrote in a recent paper. “Easing payment not only helps public acceptance but also encourages compliance.” There’s also no way for the wealthy to avoid paying their share via tax shelters or accounting tricks, since the tax is collected at the point of purchase.”