As part of the Obama Administration's plan for "fundamental tax reform", there has been growing interest in a new value-added tax, commonly referred to as a VAT. Daniel J. Mitchell explains in a Cato Institute article that on top of this new value-added tax, “Obama is already looking at a wide range of other potential tax increases, including higher income tax rates, restrictions on itemized deductions, an energy tax, and higher payroll tax rates. Even if they all became law, the revenues would not come close to satisfying his and Congress's appetite for bigger government, particularly a government-run health-care scheme.”