The Freedom Caucus in the House of Representatives has proposed that we eliminate the Federal Income tax and replace it with a sales tax. (https://www.foxbusiness.com/features/replacing-the-income-tax-with-a-national-sales-tax for example). How do taxes in general incentivize consumer behavior? Business behavior? How would this change who pays the most tax? (Here is data on who pays what now - https://taxfoundation.org/summary-latest-federal-income-tax-data-2022-update/).

How is elasticity related to who pays what share of a tax?