> To replace income tax, sales tax would have to be 18%.

Finland has a VAT of 24%. We also get taxed for income, and there are lots of other hefty taxes too. Strangely enough, this doesn't seem to be enough for our little country to live within its means though. Go figure.

> Even if you give credits to the poor (which means we still track all income) how would you ever take a 'fair' amount of tax from the rich?

What's a "fair tax" on "the rich"? Do you deserve to get raped harder just because you've made a few hundred thousand dollars for yourself?