You can read. What do you think tariffs and excise taxes are calculated on? John's plan is for the states to fund the federal government. This gives each state the duty to come up with its pro-rata share based on the apportionment method, based on population, however each state chooses to do so. Since 45 states in this great country have the dual source of state revenue based on both income and sales taxes, the very thing you all claim you fear is the very thing you end up with, a combo of retail sales taxes and income taxes funding the federal government, another example of grand stupidity that is again like the VAT not available to you, and never will be.