"We are all the more reconciled to the tax on importations, because it falls exclusively on the rich, and with the equal partition of intestate's estates, constitutes the best agrarian law. In fact, the poor man in this country who uses nothing but what is made within his own farm or family, or within the United States, pays not a farthing of tax to the General Government, but on his salt; and should we go into that manufacture as we ought to do, he will pay not one cent."
--Thomas Jefferson to Pierre Samuel Dupont de Nemours, 1811. ME 13:39
The income tax punishes labor, production, wealth and capital. The sales tax removes those penalties. The income tax is forced. The sales tax is controlled by the individual. If the individual wants to save, he can invest his 100% tax free dollars to gain maximum earnings and those earnings will not be taxed until and unless he spends them.
The income tax is an automatic forced deduction and allows politicians to raise the rates or change the rules almost at will. It allows granting special favors to special interest groups. It's unfair, uneven and arbitrary.
The income tax gives the government power over people. They have to enforce the tax at gun point. The income tax violates our constitutional rights to privacy and due process. The government has no business having access to our earnings or financial records. They also have no business seizing the assets of individuals whom they suspect are not in compliance. With the sales tax, they will be deprived of that access. No individual audits necessary. No IRS gestapo squads necessary.