In a country the USA, I'm not sure that consumption really is 
proportional to income.  When you are poor, almost all of your income is 
spent on necessities.  Everything is on such a day-by-day hand-to-mouth 
level that many things end up costing more (i.e. going to the emergency 
room instead of the family doctor).  This is because you do not have the 
funds for insurance, to plan ahead, to buy or rent a house (paying 
weekly rates at hotels really adds up), or to buy quality & long-lasting 
items.

As you move up the scale, possibly the first shift is increased expenses 
on diet.  It's only at the higher income levels that people actually 
start saving.

It's for this reason that I've always seen sales tax as regressive.

CL

Christopher J Wells wrote:
> If consumption is proportional to income (which seems reasonable) then the 
> greater consumer pays the greater tax. 
> 
> Poor people are probably consumers of fewer goods so it seems reasonable 
> that they would pay fewer taxes.

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