I am guessing that the parent was suggesting that while it is regressive it taxes consumption and this seemed to be a fairer mechanism in his/her view. The fai

I am guessing that the parent was suggesting that while it is regressive it taxes consumption and this seemed to be a fairer mechanism in his/her view. The fair/unfair distinction can be sliced in a lot of different ways, but there are some benefits that can be claimed for a tax that is applied to consumption regardless of whether or not that consumer is rich or poor.