I believe that if you give back the 25% the average middle income earner is now paying in income tax, he can afford to pay the 23% sales tax and he fares better. A consumption tax is equitable for everyone. The rich will still pay more because they buy more. As far as the new bass boat and the fancy truck to pull it goes, I really like the idea that I can keep my 16' aluminum boat and the old CRV that pulls it and I can avoid paying the extra taxes on the fancy new one if I so choose. When $ circumstances are tough, some one is sick, college tuition or kids need braces, etc, I can put off buying discretionary items and save on my taxes to meet the needs of my family. I am free at any time to go ahead and cough up for the fancy boat, truck, RV, time share, you name it and pay the taxes. The trick here is I get to choose when and how much to pay on discretionary luxuries.
In the mean time I will still pay my share in groceries, utilities, fuel, clothes and other necessities. The government would automatically benefit from any policy that causes Americans to prosper as the more money I make, the more I spend the more tax revenue increases. There would, of course, have to be some exceptions for those who are at the bottom of the pay scale or on the poverty line. They don't currently pay taxes anyway.
There are a million good reasons to shift to a consumption tax, not the least of which is 'all cash' businesses and tax evaders will begin to pay, you can't avoid a 'point of sale' tax, the IRS would cease to exist (billions of new dollars back in the budget here alone) and 'we the people' have control of spending and taxes instead of the government. Just my thoughts on the tax situation.
Ronnie