Why does it have to be graduated, SM? If the aim is to make the rich pay more, it will miss the mark. Sales taxes always hit the lower income brackets more than they do the upper brackets. What I think would probably fly would be a flat rate tax that had no exemptions but a standard deduction that eliminated the poor from paying it. That way, the liberals could say that they were protecting the poor and the conservatives could say (it wouldn't be true) they were making everyone pay their fair share.
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