The article states "Any conceivable tax system discourages work, which is unfortunate but unavoidable." Henry George's "Single Tax," (typically applied as a land value tax) does not have this problem. It does not tax the "fruits of you labor" at all, it taxes economic rent.

It could easily replace both income and sales taxes, and  it already has a method of collection -- property taxes  are a superset of land value taxes, in that they consider both the value of the bare land (the land value tax), and the value of improvements on the land. Remove the tax on improvements and place the burden on the value of the bare land, and you encourage efficient land use without discouraging labor, *and* you make it easier to calculate (home value can vary widely within a single block, and you would have to figure land values for a property tax anyway)

In addition, it is *much* harder to avoid paying taxes -- it's not like you can live in your house "under the table." A 23-33 percent sales tax would have people trying to smuggle things in from Mexico or Canada (if the person were close to the border), or splitting the difference in price with an unscrupulous merchant.