Prof. Avi-Yonah argues that the US should have both an income tax and a VAT, not just one replacing the other. He shows that arguments for a consumption tax over an income tax are not convincing. Avi-Yonah suggests that a VAT is better than other consumption tax proposals but still not as good as an income tax. He proposes adding a VAT to the existing income tax system. This is different from a proposal to replace income tax with VAT for middle-class taxpayers, which Avi-Yonah believes is not affordable.