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Dead and buried

George Will says a VAT has possibilities, but only under one condition -- repeal of the 16 Amendment establishing the income tax:

Because the 16th Amendment will not be repealed, adoption of a VAT would proclaim the impossibility of serious spending reductions, and hence would be the obituary for the Founders' vision of limited government.

With all due respect to George, I think that corpse has been rotting in the ground for decades.

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