The article argues that consumption taxes are necessary for this model, but there's no mention of why VAT is the best tool for the job. I'm not sure why VAT is sacrosanct.

I've read that it costs small companies around 2% of turnover to be VAT compliant. In the modern age, this is absolutely insane.

We have the ability to work out how much businesses spend to do a job. We can boil that into a transaction or sales tax, which - with digital payments - can practically be automated at source. (if people pay in cash, that assumes a local service being supported, so who cares if its taxless? it balances out the unethical practices associated with hugebusinesses).

There's also no mention of externality taxation. If we're going to have socialised services, surely consumption taxes need to be raised in parallel to how much goods/services impact society?