The income tax exists for a reason; it takes into acount how much someone is earning. This is why a poll tax is so ridiculous (a fact The Black Prince and his economic policy inheritor Margaret Thatcher could not seem to get their heads around); it is not reasonable to expect a rich man and a pauper to pay the exact same amount, and this is what a national sales tax is essentially doing; it would raise the cost of living for everyone by an amount that would be negligible to the rich but absoloutely devestating for the poor.