Better be careful because his plan also includes that all payroll taxes are replaced with a 16 percent “Business Transfer Tax,” or a (subtraction method) value-added tax which is similar to the Vat tax Europe has.

A Vat tax is a tax upon a percentage of the sale price. It's levied at each stage of the supply chain where value is added, and is based on consumption rather than income

The Business Transfer Tax is a tax upon transfer of ownership, property, or goods

It would be interesting what the Business Transfer Tax will cover and who it will effect. If it's fixed and only affects certain sectors (which i doubt) then there maybe an upside, but if it's broad based then it may not.