A consumption tax (a tax on sales) is proportional to your lifestyle. If someone chooses to buy a gas guzzler v8, they should pay taxes on the gallons they burn to pay for roads and emissions.

Consumption tax is also easier to be set to a geographic location, and harder to shift to different tax jurisdiction.

Harder to play games in comparison to an income tax.

But nobody wants it. Very unpopular in a vote because, people rather have someone else pay such as rich people and corporations.