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Tax Equity Essay

Taxes An evaluation of two types of taxes: Sales vs. income

Sales taxes are invariably regressive taxes. Poorer people use a larger percentage of their taxes for consumption-related expenses, so they pay proportionately more of their income in sales taxes. For the wealthy, more of their spending is concentrated in savings and investments, since they can save a larger proportion of their income and still meet basic expenses. Of course, given that they often buy more items and more expensive items than the poor, the wealthy may pay more in total sum value than the poor in sales taxes. But as a proportion of their income, it is usually lower. Also, the poor spend a higher percentage of their income on necessities such as food which they cannot cut back on, even when the sales tax increases. Often, items like food and clothing are exempt from the sales tax to reflect this fact. But poor people may buy food items that are prepared, such a simple rotisserie chicken in the supermarket (which is taxed as a restaurant item for the service...

Sales taxes are primarily used to fund state operations. Sales taxes vary on a state-by-state basis and some states do not have sales taxes, while others do. Some states have both income and sales taxes; others only one or the other. The argument in favor of an income tax is that it is more progressive: people who have more income pay a higher rate of taxes. "A tax system is considered progressive if, on average, households with higher incomes pay taxes that are a larger share of that income. Thus, in a progressive tax system, the average effective tax rate-tax paid as a percentage of income-rises as income rises" (Distribution, 2012, Brookings Institute).
But some dispute whether income taxes are truly progressive, even when the rich pay a higher rate of taxes as a percentage of their income. First of all, the rich…

Sources used in this document:
References

Are federal taxes progressive? (2012). Tax Policy Center: The Brookings Institution.

Retrieved: http://www.taxpolicycenter.org/briefing-book/background/distribution/progressive-taxes.cfm

Brown, Dorothy. (2012). Let's kill the progressive income tax. CNN. Retrieved:

http://www.cnn.com/2012/04/17/opinion/brown-progressive-tax-rates/index.html
Retrieved:http://www.taxpolicycenter.org/briefing-book/background/distribution/progressivity-measurement.cfm
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