One of the key points that gets missed is correlation: taxes should have a relationship to services rendered. For example, gasoline taxes are used to pay for transportation infrastructure such as roads. A consumption - e.g. sales - tax works well as it can be applied to consumption related to the services rendered by a government.
An income tax, on the other hand, is not so easy to correlate to the services. This seems to me to be a very good reason that instinctively socialists prefer the income tax as the correlation is not there so they can divvy up the money as they see fit for various social programs. If they had to correlate outgo to income many social programs would be so easily funded.