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What is a better tax system, consumption tax or income tax?

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What is a better tax system, consumption tax or income tax?

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  1. "Better" in which way?  Fairer?  Raise the most money?

    Generally, governments tax anything and everything both to raise money and to spread the tax burden around.  A graduated income tax is progressive (the rich pay a higher percentage of tax). Consumption taxes, such as sales taxes, tend to be regressive (the poor pay a higher percentage of their income to tax than the rich).  

    But one tax does preclude the other.  A mix of taxes, including income taxes and consumption taxes, probably works best.

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