Why would you need to tax each of those at a different rate? You make a consumption tax progressive by providing an advance rebate (prebate) to everyone in an

Why would you need to tax each of those at a different rate? You make a consumption tax progressive by providing an advance rebate (prebate) to everyone in an amount that covers the consumption tax for a defined standard of living. Any consumption above that level burdens the consumer, and when averaged out over a quarter or year will be progressive.