Why does some economist advocate taxing rather than income?

Some economists advocate for taxing consumption rather than income because it can encourage saving and investment, which can lead to economic growth. Consumption taxes, such as sales taxes or value-added taxes, are seen as less distortionary than income taxes since they don't penalize individuals for earning more. Additionally, taxing consumption can be more equitable if structured progressively, as wealthier individuals tend to spend a smaller proportion of their income compared to lower-income individuals. This approach can simplify the tax system and make it more efficient.