Bruce Bartlett on the stupidity of a national sales tax, and on Europe's economic performance vs. the US'. I think he leaves out some important considerations in favor of replacing the income tax with a sales tax, but since I don't advocate for this change, I won't point them out.
For any Objectivists reading this, an interesting article/story relating to morality in different worlds. FYI, I'm not an Objectivist, but find they have a lot to offer, even given this.