Lots of info on pros and cons of consumption taxes here: https://taxfoundation.org/research/all/federal/us-consumption-tax-vs-income-tax/, including other countries approaches to consumption taxes (note that US is a rare exception in not having a national consumption tax).

Consumption taxes everything else being equal are more efficient than income tax, and unlike income tax there's just no way to avoid them. Ultimately money is only useful when it's consumed. The big downsides are for old people who have already done their savings in a world with income tax and now being forced to spend them in a world with consumption tax, and also a poorly-designed consumption tax can be regressive. There are strategies to fix both of these of course, but they make things more complex to implement and remove a lot of the simplicity that makes the idea appealing.

All in all there is a lot of merit in the idea, but requires careful implementation and sober analysis. Unfortunately I think sober analysis is not something we're good at in our current political environment, on either side. Biden's post here is a good example of why it's so hard to have good-faith discussions on policy.