The best replacement for federal income tax is fica.

The best alternatives to federal income tax are rated as following:
★★★★★  fica
★★★★★  flat tax
★★★  state income tax
★★★  national sales tax
★★★  payroll tax
★★  social security tax
★  sales tax
★  federal payroll tax
★  self employment tax
★  general sales tax

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federal income tax
fica
flat tax