This is why it has to tie to UBI. UBI does the opposite: it is of little consequence to middle and upper class, but improves the life of poor people tremendously, as well as improving security and cooperation potentials.
For too long, we have heard the refrain, "sales taxes are regressive!" because we let it be evaluated in isolation by money-based thinking in a consumerism mindset.
VAT puts more onus on the complex levels that demand excessive resources. UBI pays people to be able to consider options besides wage slavery to shiny noisy crap sellers.
The income tax code is a whack-a-mole game controlled by campaign donors.