A Flat Use Tax that replaces federal income tax based on consumption. If you buy anything, other than food, your purchase price would include a % tax based on the sales price. This would capture EVERYONE in the US regardless of nationality or income.
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When you said EVERYONE that would include criminals. Criminals dont usually pay taxes on their ill-gotten gains but they will with a flat sales tax if they buy anything. Besides that it isnt fair to tax a person’s income, tax their spending instead. And look at the income that would come from foreign tourists that purchase goods in the USA.