The history of taxation is a history of expedience and convenience. Tax that which is most easy to collect and difficult to avoid.
We should return to first principles. What is taxation all about?
The purpose of taxation is to elicit funds from the economy. It is desirable that it do so in a manner that impedes economic and social advance the least.
Since there is no way to know without hindsight which economic activity is more beneficial it might be best if all economic activity was taxed the same and the decision of benefit left to other, more social arbiters.
No tax fits the bill better than a transaction tax since it taxes all economic activity at the same rate. Since there are no technological impediments to collecting such a tax there is really nothing but the inertia of the venal and grossly corrupt political system to impede its implementation.