Khadaji - in the real world, the state does provide an educated workforce and commercial infrastructure that will give the wealthy woman a better return on her taxes if the only way of raising tax is a sales tax.  To argue for a tax system on the basis that you don't think the state should provide education is to ask us enter a parallel universe.  

You asked what I think a fair system would be?  In a democracy, I think a system that is has no impact on the spread of wealth and power in society is fair.  It doesn't matter if people make huge amounts of money or inherit it.  It stinks if the tax system gives it to them just because they were born in the right place.  That is my objection to ideas like flat taxes and sales taxes - they give a much bigger return on tax paid to those who need an educated workforce and a well run economy.