Suppose that you are drafting a VAT statute. Would you choose to tax or to exempt the following items:

• Legal services 

• Medical care

• Foreign travels

• Education

• Leasing and letting of immovable goods (RE) 

• Dues paid to nonprofit organizations (including museums, sporting and other private clubs, professional associations, trade associations, and so on)

• Drugs delivered on prescription

• Public transportation of persons

• Sales to governmental bodies

• Food

• Newspapers and books

• Insurance

• Highway tolls

• Veterinary surgery

• Betting and gambling

• Transportation of goods.