The Treaty of Rome in the EU [European Union, formerly the European Economic Community (EEC), and later the EC (European Community)] is analogous to the national “constitution” in federal countries, and the EU Sixth Directive is analogous to national legislation providing the rules of the game for VAT laws enacted by the members of the EU or the federation. 

a. With respect to VAT, which provisions or features of the U.S. Constitution are analogous to the provisions of the Treaty of Rome reproduced in this chapter? 

b. Which provisions of the EU Sixth Directive would be appropriate for the U.S. Congress to enact by way of rules of the game for state retail sales taxes and VATs? 

c. If your answer to (b) is “none,” what federal legislative rules of the game would you regard as appropriate for state RSTs and VATs?