VAT impact on Roth IRA

Given that tax time is approaching quickly I've read a good deal of articles about the benefits of converting to a Roth IRA from an existing IRA for the upcoming tax year.  To try and keep this simple: laws have changed and now more people can pay taxes on their IRA now, convert it to a Roth IRA and not have to pay taxes when they withdraw the money in the future.  Many advisors recommend this option for their clients as the expectation is that taxes are only supposed to increase in the future.  Others hold a different viewpoint in that it's difficult to predict the future and why pay taxes now when you don't have to.

For example, just yesterday, I just saw two mentions of a potential VAT (value added tax).  While some say it won't happen, others say we have no choice.  A VAT, which is used in most other developed countries has the potential to transform our tax system.  For example a VAT could change/even replace many of our tax laws include our income tax rates.  One question though becomes what happens with some of these far planning conversions.  Does a person pay taxes to convert their IRA now in hopes of avoiding future taxes, to only end up paying VAT on most purchases later?  That does not seem fair, but unfortunately fair does not always apply to our society, let alone our tax system.  This is a tricky subject left to experts, but even they can't predict the future.  The U.S. is saddled with debt, the tax code is a mess and new revenue needs to be generated.