A tax on all sales is simply not Constitutional. The Federalist Papers show that.
Strange, I can't seem to find that either in the Constitution, or in the Federalist Papers.
Could you provide us with a reference, and quotation of such?
Unfortunately, a) the income tax has been added to the Constitution through the amendment process (never mind that there are some that this was done illegally: It's there), immediately making it Constitutional; b) As Walter Williams has said, Government has the power to kill you if you don't pay taxes...
I believe that a retail sales tax (rather than a VAT) would be the best choice... You make your choices as to how much tax you pay by how much you buy. For the fans of "progressive" (i.e. socialist) taxes, certain required purchases could be exempt, like food in grocery stores and clothing below a certain cost, and housing.
Something that opponents of the current tax code should lobby for is to repeal the requirement of automatic withholding of federal taxes. Make everyone write a quarterly check to the IRS. In less than a year, there would be a massive tax overhaul!
Mark
Oops... Sorry, a clarification here. If the current income tax were to be abolished, and replaced with a sales tax, it would require an amendment to the Constitution, making it Constitutional.
Sorry about that... It's been a very long day.
Mark