National sales tax

A sales tax is preferable to an income tax because investment is good for the economy.

Instead of trying to collect the sales tax or VAT tax at the point of sale, we can use the same infrastructure as the current income tax. Spending is income minus savings. Employers and W-2s track income, financial institutions track savings, i.e., investment. 1099 etc. On April 15, subtract the two, multiply it by a rate probably graduated according to income, subtract income withholding, and pay the remainder as tax or refund.

The devil still remains in the details.