To what end? "Best" implies towards a certain goal. Is the goal economic growth? Or is it a fair society? Those are very different.
For example, if the goal is a fair society, then we should have a wealth tax, to disincentivize wealth equality. (And an income tax isn't so bad either in).
Having only a consumption tax makes sense if the goal is (only) to reduce consumption.
For example, if the goal is a fair society, then we should have a wealth tax, to disincentivize wealth equality. (And an income tax isn't so bad either in).
Having only a consumption tax makes sense if the goal is (only) to reduce consumption.