Recall the Application That Questions If the United States Can

Recall the Application that questions if the United States can or should adopt a value-added tax (VAT) to answer the following question(s) . The value-added tax is essentially a sales tax that is levied on each stage of production. Firms pay the value added tax on their sales and then receive a credit for value-added taxes paid by their suppliers. Unlike a sales tax, the value-added tax is embedded in the price of goods.
-Recall the Application. One difference between a value-added tax and an income tax is the value-added tax

A) is difficult to collect.
B) is not a consumption tax.
C) does not penalize individuals who save.
D) is a progressive tax.