An interesting article in the context of this discussion:
http://www.vox.com/2015/1/16/7545509/inequality-waste
A PST (VAT) is the preferred source of revenue for some, because it is economically efficient. Other prefer income tax, because it can be implement progressively. The article I linked to discusses a progressive consumption tax, and talks about the benefits it might incur in reducing waste and even increasing happiness.