Fair tax, a proposal for replacing current taxes with a federal sales tax, has already come up with a solution for this. Under its plan every person receives a check to cover the sales tax on spending up to the poverty level.
How do those plans tackle the problem of heterogenious tax systems internationally? No tourist is going to visit you if the restaurant visit costs 3x as much as in their home country (assuming similar living standards in both countries). Those tourists would effectively be taxed twice. Income tax at home and then again full charge on the steak on vacation.
