Yes my alternative would be UBI which is a proper way to have a welfare system. Our current welfare system is no welfare system, It's a poverty sanction. As for the income tax, it's one of the worst decisions to be made. It's dodgeable as fuck and often does more harm than good especially towards the poor. And yes I'm in favor of replacing the sales tax with a VAT, VAT's more effective and can collect way more revenue. In addition, it's impossible to dodge so that'll easily rake in billions from every tax dodging company we have which for the record, there's a ton of them. It's basically a sales tax since its a consumption tax but is also capable to hitting just about everything which is why I'm heavily in favor of implementing a VAT.