It only does so if the sales tax itself is regressive. The entire point of excise taxes is to be avoidable through conscious consumption. Heavy sales taxes on l

It only does so if the sales tax itself is regressive. The entire point of excise taxes is to be avoidable through conscious consumption. Heavy sales taxes on luxury goods are better than income taxes because it ensures anyone can avoid them by not spending but also ensures luxury good consumption merits disproportionate societal funding.