Haha - back to the communist economical theory
Eastern Europe used to use Turnover Tax instead of VAT.
The rationale was exactly that - to prevent endless chains of "low value/no value" addition and to ensure that anyone in the chain actually does something instead of being a letterbox for tax reduction.
USA and Western European economists had a field day chastising the arrangement and it was one of the first things to go once the wall has crumbled. It is quite funny how what goes around, comes around and we have resorted to Soviet Block economical methods.
The current proposal is somewhere in-between as the truth is somewhere in between. VAT in a 20Tn+ market results in the creation of a large amount of "tax efficiency" entities which parasitise on the economy. Pure turnover tax immediately creates vertical monopolies compared to which Amazon is a minnow. The truth is somewhere in between. 18VAT + 2Turnover sounds about right. It should be applied universally instead of targeting the valley.