A pay-as-you-spend sales tax on all purchasing, would be a sound regime replacement for "income tax." Why was it determined or remained acceptable to be "taxed" on one's earnings?

There is common sense, logic and reason, with paying taxes on what is spent out of our earnings, leading to individuals and families being much more cognizant of "spending justification, rationale" and retaining truer independence with the handling of our financial situations.

This approach could also prove to lessen the "need" or desire for entitlements or like expectations of how tax monies are spent by our governments.