Taxing income is Marxist and evil for a host of reasons. Taxing spending is a completely different ballgame. It removes CONTROL, the real underlying issue, from the government and returns it to the individual. The percentage rates however, are a debatable issue. Russia is happy with a 7% sales tax, but you have to cough up 20% to the mob.
Sure, you can then choose to NOT buy:
a house,
a car,
gasoline,
clothes,
pay rent,
buy groceries,
a night on the town,
a movie,
a vacation,
have heat,
electricity,
garbage pickup,
water "service",
get a haircut,
hire a lawyer,
have a car repaired/maintenance,
fly,
take a train,
take a bus,
drive a toll road/bridge,
use a bank account,
have a mutual fund,
purchase stocks,
pay a mortgage,
receive interest,
lease anything,
use a credit card...
the things you can choose to NOT do to avoid a tax spending your money are endless.
Not to mention HR25 would increase the price of EVERYTHING by 30+%.