Let's broaden the debate - if all forms of taxation were scrapped except for VAT, those who spent the most would pay the most.
The super rich wouldn't be able to avoid paying tax as they do now.
The tax you pay would be out in the open - as it is now, we pay tax on income, then more tax, VAT, petrol, tobacco and alcohol among other duties, stamp duty and a whole swad of hidden charges.
Of course, every country would have to sign up, so it's pie very high in the sky...