1. Small introduction briefly mentioning that while exemptions do exist for business inputs, tax systems often fail to have exemptions in all the cases that they ought to (ie the cases that would be exempt under a VAT regime), including four links to estimates of these failures
2. Mention that the real world lies between the following example and a true VAT system.
3. Detailed toy example of the effects of these inefficiencies (ie in the cases where the exemptions do not apply)
4. Brief discussion about reasons for the current system
I’m going to guess that the reason you missed this is that two key points of the argument are hidden in the introduction and the article is dominated by the (perhaps) less important worked example. But maybe you think the claims in the introduction are so obviously false that you don’t see any need in mentioning them, or maybe they were added to the article after you read it.