@libertybele
I will agree with @Bigun .
The salient difference is in this: A flat RETAIL ONLY tax ties the goverment to the market. if things are going badly, it is suddenly in the interest pf the government to keep the economy going - without happy campers spending their money on consumables, the government gets nothing.
The problem I see with that is the government then stepping in, decrying 'hoarders', and making more laws. They're pushing us to go cashless, and some people are buying in. Not me, I like cash. It works, almost everyone will take it, no record of the transaction. But with tracking goods entirely possible, it could become illegal to stock up on a loss leader on sale at a store, which is how we buy things. It goes on sale, we know we'll use it, we hit it hard, and coupon it too, if we can while it is on sale. My wife shakes her head when I walk out of a store having bought $280 worth of groceries (normal prices) for $120, but she loves it and none of the stores around these parts have double coupon days or I'd really get out cheap.
The problem with a consumption tax, is that energy, for instance, could be taxed on a "average consumption " basis, with increases in rates above those average levels. At this latitude, 'average' climates are significantly warmer, and heat is not an option in winter. THe ability to gimmick with a consumption tax like has been done with the income tas could be even more onerous and eventually totalitarian.
Ten percent for the Church (charity, actually, of all sorts) , ten percent for Ceasar, and the rest for me.
In the case of withholdings from your employer, the government couldn't give a rusty crap as to whether you have money to spend at the end or not. They get their rake right off the top, instead of getting their cut at the end.
Now, I am for no tax on food items or medical items, making them basically write-off. I don't know if land and first homes should be exempt... But you get the basic idea.
I agree, in that if there was a Federal Sales tax, Food, Water, medical care, primary housing, and energy for the home should be untaxed. No surtax on fuel, there is already a fuel tax. Taxes on new items only, and land is 'used', so no tax on land sales or existing homes. Tax building materials or new items constructed from recycled/repurposed materials, because the end product is 'new'. There are those who like 'prebate' schemes, but anytime the government issues a check there will be fraud. Just don't tax the essentials, and that whole bureaucracy is eliminated along with the potential for someone getting extra checks or stealing someone else's.