revenue. VA splits it up to have an income and a 5.3% sales tax. Tenn where I lived for my first job out of UVA has no income tax, but has a 9.46% sales tax (and massively higher taxes for car licensing). That's the state deciding what mechanism and what breakdown is best for them to fund their services. Not all can be so fortunate as Florida to get rid of income tax and do it via sales and other use taxes because they have so many tourists they can stick with their bills.

Inheritance is just a populist and jealousy tax. The 99% of voters that won't ever face it are more likely to support making someone else pay so they don't have to. It's flawed in that it allows some gains to get passed on untaxed, but the 40% rate on principle and gains is completely indefensible and nonsensical. And we can't have it both ways. We can't argue it's OK because it impacts so few and they can afford it, and then scream it's a massive giveaway when so few are affected.

And FTR I think it's more "fair" if all states went straight income tax since it will be flat to progressive (and local gov't did as well, although property taxes are somewhat of a flat tax), whereas sales and other use taxes are regressive. I also hate "hidden" (or minimal taxes across different mechanisms) because I think it's only done to shield us from seeing/questioning the true cost of gov't services we're asking for.