It would seem that the Sixtenth Amendment doesn't really allow taxation on the value of the goods, so that would be out. It also seems that the taxing power granted in Article one would have to be uniform, so it's a stretch to think that they could come up with some VAT that would operate in such a manner...

We'll see... One thing is certain, it will be less recognized by the public than the income tax, and will grow and grow...

http://news.yahoo.com/s/ap/20100421/ap_on_bi_ge/us_obama_tax

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