Income tax punishes you based on the measure of what you provide to the economy and society.
A consumption tax would be more moral - tax you based on what you TAKE OUT of the economy and society.
My favorite tax is no tax. I agree that a consumption tax is better than an income tax, but I’d want the tax rate made a part of an amendment to the constitution so that politicians cannot play with it. I’d also stipulate in that amendment that there are no exceptions, deductions, etc., in paying it. It should be levied at point of sale and there should be no sale exempt from it.
Tarriffs should be levied against those bringing goods of any kind into the country at the same rate as the sales tax. No exemptions.