[jqpabc123]

The post I responded to asked:

     Are there any countries with good, reasonable tax systems?

VAT is a reasonable alternative to income taxes but neither the question nor my response ever specified "income".

[ska]

Most places a VAT is not instead of income tax but instead of sales tax. Do you know of anywhere with VAT but no income tax?

[xav0989]

Many places, Canada included, have both a VAT-like sales tax and an income tax.