Consumption taxes are so not the way to go. It punishes those who've got the power to consume in greater quantities at the expense of those who make the goods that don't get sold due to the consumption tax.
Frankly, the only tax I know of that works well (at least currently) is here in California, and its the tax imposed on boaters for the ownership and use of their boats.
All the money from the tax is spent by the Dept of Waterways and Harbors, I think it's called, so it's a self-contained little system.
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