The National Sales Tax: Who Shares the Burden?

[The One and Only...]

Actually, there are two points to the study:

That a consumption tax, if put into a lifetime context, appears much less regressive than if put into the annual context (as used a la income tax).

and...

A consumption tax could be made progressive through a rebate system based on poverty level.

The study only deals with replacing the income tax, if I recall correctly.

No, I have never worked in retail. I don't really see how that matters much...