Reform the tax code by abolishing the Income tax in favor of a federal Sales tax.

The Federal Income tax code is a large, complicated behemoth that taxes income at different rates based upon how it was gained, where it was gained, and how much was gained. In addition it revolves around a sense of trust. If income is not reported, it is not taxed. Instead of taxing on the front, let's instead tax on the back end, and institute a federal Sales tax on all goods sold in the USA. Unprepared food, toilet paper, and second-hand purchases below $1,000 would be exempt from the tax. This would allow the taxing of citizens based upon disposable income, rather than based upon income gained, as well as gaining revenue from online sales shipped from the US, tourists from other countries, and income gained illegally. Let's let everyone pay an equal share.