[Mojave]

Patrick Henry, Virginia Ratifying Convention June 12, 1788: "the oppression arising from taxation, is not from the amount but, from the mode -- a thorough acquaintance with the condition of the people, is necessary to a just distribution of taxes. The whole wisdom of the science of Government, with respect to taxation, consists in selecting the mode of collection which will best accommodate to the convenience of the people."

General retail sales taxes weren't a mode of taxation used in 18th century America, at either the state or federal levels.

[ancient_geezer]

And General income taxation wasn't in use in the US until the 19th century.


Accommodating the convenience of the people, is the primary issue of selecting a mode of taxation as pointed out by Paterick Henry and indeed others as well. A condition woefully lacking in income taxes generally.

Going to a retail sales tax system,increases the convenience of the individual citizen in paying the tax, as he has some degree of choice in when and how he may make an expenditure to be taxed. A choice that entails considerable personal sacrifice wealth and wellbeing if applied to deferral of making a living in the case of an income tax.

A retail tax tends to empower the citizen over government much more so than a income tax where the government holds first option over one's earnings and livelihood.