[Torie]

A progressive sales tax is impracticable to administer. Where the brackets should be drawn, and what the rates should be, is a prudential matter, in part driven by spending and receipts. I suspect in your hypo, the two college kids would be in the same marginal income tax bracket, probably 10%. No, it is impracticable to have each bracket just one dollar wide, with the increase in rates for each dollar .0001% or whatever. Gee, I invoked practicality twice here. Maybe it might be catching.

[Paul Atreides]

I think the word you are looking for is "impracticle."

Concerning the progressive income tax that you favor, I am not rich and may never be rich. I would like to be rich. However, just because I am not rich means that I favor a progressive income tax. Here's how I see it:

If I have a job, making $10,000 per year, and there is a flat income tax rate of 20%, I am paying $2,000 in taxes.

If my friend makes $1,000,000 per year, at the 20% rate, he is still paying more than me.

Also, depending on how he is making his money, if he is a business-owner, he is creating jobs for the community. Which is something that I am not doing.