In theory I support a consumption tax, but I don’t trust the politicians when it comes to crafting it, or the bureaucrats when it comes to enforcing it. To me, the best alternative in a bad bunch of choices would be a flat income tax, no exemptions, no deductions, no credits, no exceptions.
The thing I like about a consumption tax particularly one only at the end consumer level is that it ends all corporate taxation. It ends the non-profit issue and encourages production. It also lowers the real cost of labor. I see what you like about a flat tax and I like that as well. I just think a flat tax continues an invasive IRS. In the end, I’d take either over what we now have. Reform isn’t good enough. The agency is a tool of the Democratic Party and, scary enough for liberals, a tool of whoever is in power. The guns pointed at conservatism right now, but it can pivot around pretty fast.