“Best” is always specific to a value system. An economist who pretends “best” is an objective question has confused their subjective value system with universal truth.
> The reason is it doesn't hinder savings and investments
That's only true if you only consider first-order effects, just like saying taxes on corporate income are best because they don't effect consumers ability to afford goods and services would be. Consumption taxes negatively impact investment returns (and thereby also the incentive to invest) by depressing quantity traded of consumer goods at any price level.
Sales taxes are regressive taxes. It's stealing out of the pockets of people who are too poor to find time for politics or who are too uneducated to understand that they are being mugged.
If I was an economist with a college degree, I would also support sales tax.
The problem with income tax is that it encourages the richest to run scams where the ROI is "cost of accountant + tax saved < expected tax = do it". If your income exceeds $100,000, it is almost guaranteed to be worth it to hire expensive lawyers.
Then there are the terrible scams like the one I read (which I can't confirm) where startup founders with public companies receive a minimal income, like $1 per year, and instead borrow their yearly requirements against the value of their shares. That could be $10M tax free - it is borrowing so it isn't income - and a sales tax starts to look like a pretty good idea! That'd be $1M in tax on a sales tax of 10%, vs $0.
Anyway, like I said, tax is complicated!
Sales tax is easy to avoid, especially for the rich: buy things outside of the taxing jurisdiction.