No, it hasn't any more than a 15,000 dollar car "punishes" lower income people who have less chance of affording it. You buy what you can afford and strive to afford what you hope to buy. That is opposed to the present system of getting someone else to buy your stuff which is all the "progressive" tax rate does.
A national sales tax is inherently fair, as is a flat-rate income tax. In fact, one could argue that a flat per-head tax is fair as well.
Actually there was a study put out that showed lower income people would suffer more financially with a national sales tax. A lower income person is taxed more and they can afford it less.
I odn't mind giving those who are legitimately poor and doing all they can a financial break but the progressive taxes the hell out of the middle and upper class.