Hawker,
You seem incapable of distinguishing between taxation and spending. The collection of taxes is independent of the distribution of benefits. As I already pointed out, whatever you consider as equitable is possible with a sales tax.
I think it makes more sense to consider the economic ratifications of the tax system, and the social aspects of the spending.
And I answered. A sales tax reduces economic activity by encouraging the paradox of thrift. A resource tax encourages development of the resources being taxed. Moreover a sales tax is easily avoided so it creates a massive bureaucracy. A resource/property tax is cheap to collect as everyone knows where a factory or farm is.