[h3lp]

I guess it would be a consumption-based tax. The usual argument against it is that it's regressive: the poorer people spend higher percentage of their income on consumption, and therefore end up with a higher tax burden relative to their income. This can be counterbalanced by e.g. not taxing groceries/food but it becomes a whackamole tax breaks game quickly---should we also exclude fuel/housing/educational expenses/etc.