Argument: Regressive sales tax makes progressive income tax necessary

Support

Jacob Levy. “Progressive taxation”. The Volokh Conspiracy. 19 Sep 2003 – “With lots of taxing authorities but reason to not want them all to tax income, there’s going to be a tendency toward regressivity because of the use of consumption and property taxes. This creates pressure to make the income tax, where used, more progressive– which tends to make it both more complex and more distorting.”