Whilst overall I'd prefer to have no tax, on a moderate scale I've long been a supporter of the FairTax Proposal in the USA, and I've never really hidden that preference. It's an often-cited fact that consumption is a better indicator of wealth than income, and for good reason. Those involved in the black market, retired rich pensioners, the idle rich and tourists all have zero income under the current system, but quite probably have a far greater consumption rate than low to middle earners.
Basically, the FairTax proposal is a flat tax coupled with a prebate (rebate sent before the tax year) to make it progressive. The FairTax would replace all existing national taxes including VAT, income tax, corporation tax, inheritance tax, national insurance and gift taxes.