Why not try expenditure tax as well? We have exhausted all forms of taxation. Where is the tool to extract more money from the people? Expenditure tax could also be pursued. The rich and the poor could be roped in at one go. Expenditure tax is a taxation plan that replaces the income tax. Instead of applying a tax based on the income earned, tax is allocated based on the rate of spending. This is different from a sales tax, which is applied at the time the goods or services are provided and is considered a consumption tax. Experts say there are four basic issues surrounding an expenditure tax: equal distribution between rich and poor, collection methods, tax brackets, and rates. The most obvious issue with this model is the difference in available income for spending. The lower the income, the more of that income is spent to meet daily needs. Saving is a luxury that is only possible after all spending needs are met. This model would have the wealthy, who have more income available to save, and thus shelter from tax than the poor and working classes. To address this issue, adjustment mechanisms would need to be built in to the tax reporting process for people with lower incomes.