What is the advantage of taxation?

A tax on earnings is a tax on income whether it be salary, inheritance, or profits from

investments. This is often contrasted with a consumption tax, where taxes are imposed on
those goods and services that are consumed. Some argue that consumption tax is more logical,
since it is argued that people who earn more would reasonably spend more, making the tax
structure more equitable. Others argue that there's no guarantee of this, however, and that a
consumption tax would cause consumer prices to rise significantly.

The advantages of imposing a tax on earnings can include the following:

 People are taxed based on total income, so people who make less theoretically pay less.
 Not all people consume at the same rate, therefore tax on earnings is a more equitable way of
assessing tax than with a consumption tax.
 People with lower incomes would be the most affected by a straight tax on consumption, since
even necessary items like cars would be significantly more expensive.
 Income is an easier way to levy taxes and decide deductions. While people may deal with a few
pay stubs they have to save, in consumption tax, people might have to save receipts for every
purchase they made during a year in order to qualify for tax breaks.