The Americans for Fair Taxation (AFT) want to replace the federal
income tax, Social Security and Medicare employment taxes, and
transfer taxes with a 23% national sales tax. The tax would apply to
all retail purchases of all goods and services, including food,
medicine, and housing.
a.What is the tax base?
b.How would this tax measure up to the concepts of horizontal and
vertical equity?
c.Would this be a progressive, regressive, or proportionate tax?
d.Would you be able to calculate an average or marginal tax rate for
this tax?

Probably worth pointing out that the UK has a sales tax (Value Added
Tax) of 17.5%, and still sets the highest band of income tax at 40%!
Admittedly it's not charged on food and a couple of other essentials,
but I'd still love to know how a 23% sales tax could pay for
everything!

Interesting question, goodlulu-ga.  Please take a look at the Google
Answers pricing guidelines to help you increase the probability of
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