Tax Evasion Is More Difficult Under a VAT Because

Tax evasion is more difficult under a VAT because

A) at each stage in the production process producers have an incentive to obtain documentation from the previous stage that the VAT was paid in order to get the greatest tax credit possible.
B) customers can't convince retailers to sell things without a receipt.
C) the cost of record keeping under a VAT system imposes an economic hardship on small businesses.
D) none of the above