Robert R. Evans (Readers' Forum, Jan. 31) says he is "confused" about how the sales tax on food can be termed "regressive." Although I suspect that he really knows the answer, I'll help him out.
Sales tax is regressive because those who earn less pay a higher percentage of their income in tax. For example, we have two wage earners: one earns $100, the other $200. Both buy some food and pay two dollars in sales tax. The higher wage earner paid one percent of his or her income in sales tax. The lower earner paid two percent of his or her income in sales tax. The lower earner paid twice as much as a percentage of income. This is regressive taxation.
Don Polster
Salt Lake City