If you wanted to tax richer over poor, this is not an efficient way to do it at all. It is also a pretty distortive tax, and it creates smuggling, robbery, and

If you wanted to tax richer over poor, this is not an efficient way to do it at all. It is also a pretty distortive tax, and it creates smuggling, robbery, and disproportionally punishes those that consume those products and are also on the poorer spectrum.