Consumption taxes, like the VAT,are regressive, but can be made progressive when implemented in conjunction with a universal refundable tax credit system or a universal basic income. For example, Andrew Yang proposes a 10% VAT and a $1,000 monthly UBI per adult. Napkin math suggests that unless you are spending $10,000 per month on VAT-taxed consumption, the $1,000 UBI provides a net gain. I think it is unfortunate that we focus on the disadvantages of the VAT (i.e. regressive), when there are advantages to it in terms of making it more difficult for companies to avoid paying taxes, if it is placed with policies that together become quite progressive.