regressive

1000tax
638deductions
537taxation
535taxes
530avoidance
519argue
509deduction
509burden
508rates
508exempt
        
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taxpayers taxpayer evasion taxed marginal excise FairTax arguments indirect Tax levied subjective taxable underlying inherently imposed exemption consumption applicable determining imposes Proponents interpretation beneficial liability complexity impose incentives reduction dependent VAT fundamental proponents certain argument tendency argues levy increases

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