in his work we can see that in comparison to oecd ( organisation for economic co-operation and development) , he call the u.s. as a "low tax country" , meant as the total federal, state and local tax revenues as a percentage of gdp( gross domestic product) are much lower than the one of oecd. what can be interesting is that the income tax in the u.s. in comparison to eu27 and oecd is equal or even higher. the u.s. has according to graetz's data from 2010 low consumption taxas a percentage of total taxation. further he mentions that the u.s. has been the only oecd country without a vat in comparison to more than 160 countries all over the world that has already have a vat. this needs to change according to his work. so he came with the so called " the five pieces of competitive tax plan" the steps are: