Some practical arguments against a sales tax: - It is a disincentive towards spending and would hurt the economy - It creates a black market, encouraging tax avoidance and organized crime - It incentives consumption abroad

And some in favor of progressive taxation: - Letting the lowest earners keep their money can be cheaper than taking it and then giving it back through inefficient social services - Tax cuts on low earners translate to increased spending better than tax cuts on high earners

Regarding fairness, how is it fair that one person is born to wealthy parents and inherits $5 million while another inherits nothing, but unfair to set tax rates based on income?