The Federalist Papers even touch on the economics of sales taxes:
It is a signal advantage of taxes on articles of consumption that they contain in their own nature a security against excess. They prescribe their own limit, which cannot be exceeded without defeating the end proposed — that is, an extension of the revenue. When applied to this object, the saying is as just as it is witty that, “in political arithmetic, two and two do not always make four.” If duties are too high, they lessen the consumption;
the collection is eluded; and the product to the treasury is not so great as when they are confined within proper and moderate bounds.
– Hamilton, Number 21