Sales and consumption taxes are widely recognized in economic literature as functioning regressively, taking a larger proportion of income from lower-income households than from higher-income earners.
Evidence for · 5
Taxation of tobacco, alcohol, and sugar-sweetened beverages: reviewing the evidence and dispelling the myths.
2023 · cited by 25
The article notes that excise taxes like those on tobacco, alcohol, and sugar-sweetened beverages are commonly opposed due to their regressivity, as they take a larger percentage of income from low-income earners.
See more details
More for · 4
Are Consumption Taxes Regressive?
1998 · cited by 12
The paper discusses the long-standing argument that a general consumption tax is typically regressive because lower-income households save less and spend a higher proportion of their income.
Redistribution and the New Fiscal Sociology: Race and the Progressivity of State and Local Taxes.
2017 · cited by 6
The study highlights that state tax systems, including various consumption and general tax structures, often function as regressive mechanisms that disproportionately burden vulnerable populations.
Carbon pricing drives critical transition to green growth.
2025 · cited by 4
The research points out the inherently regressive nature of carbon pricing and consumption-based environmental taxes, which can disproportionately affect lower-income populations.
Estimation of the Effect of Carbon Tax Implementation on Household Income Distribution in Indonesia: Quantitative Analysis with Miyazawa Input- Output Approach
2025 · cited by 3
The empirical analysis of a carbon tax implementation in Indonesia demonstrates that such taxes have a regressive impact, with low-income households bearing a proportionally greater economic burden.