The wealthy have many more ways to avoid income taxation than wage-earners do, so it isn't as "fair" in real life as it sounds in practice.
Also, an income tax must be graduated because a tax rate of, say, 10% hits lower income people harder, possibly forcing them to cut back on essentials, whereas wealthy people can absorb a 10% hit without giving up any "first fruits." So, their rate needs to be higher.
A sales tax can be fairer if you exempt things like food and medicine (as California does with its state sales tax). If you cook at home, you pay no tax on that food; if you eat out at a cheap joint, you pay some tax; if you eat at a fancy restaurant, you pay a lot of tax. If you buy clothes at a yard sale, you pay no sales tax; if you buy a $20 shirt at Sears, you pay some tax; if you buy a $700 shirt on Rodeo Road in Beverly Hills, you pay a lot of tax.
However one taxes them, print books and ebooks should be taxed alike.
|