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It would certainly be much simpler than income tax as it is today, but where many try to avoid paying, the rich have never had to pay their share. They (rich) wouldn't consider a replacement unless they had a means to still cheat all who have less. Every time an American arrived with any item, even if it were registered in another country, the sales tax would automatically double. In other words, an American couldn't buy and register a plane or huge yacht or limousine clothing etc. in France or any other country, and bring it to USA without paying double sales tax on the value. This would be charged besides any entry, tariff, or excise tax. If the poorest of people must pay on the least necessity (toaster, lamp, microwave, etc.)used or new, then the rich must pay heavily for attempting to not pay at all.
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