Sales taxes are studied to be regressive tax; that http://www.salesandusetax.com/ is, inferior income people tend to spend a greater percentage of their income in taxable sales (using a cross section time-frame) than higher income people. However, this calculation is derived when the brokerage paid is divided not by the tax humble (the flock spent) but by income, which is argued to create an arbitrary relationship.

Most countries in the universe have sales taxes or value-added taxes at all or several of the national, state, county or city government levels. Countries in western Europe, especially in Scandinavia have some of the world's highest valued-added taxes. Norway, Denmark and Sweden have the highest VATs at 25%, although reduced rates are used in some cases, as for groceries and newspaper.