Reimagining Equity: The Global Pursuit of Progressive Indirect Taxation

Reimagining Equity: The Global Pursuit of Progressive Indirect Taxation

Taxation is a cornerstone of economic fairness, yet indirect taxes like value-added taxes (VAT) or goods and services taxes (GST) are often criticized as regressive, disproportionately impacting low-income households who spend a larger share of their income on consumption. However, countries such as India, Brazil, France, Canada, and Australia are challenging this paradigm by implementing tiered indirect tax systems that aim to introduce progressivity. India’s Goods and Services Tax (GST), revamped in September 2025 with three slabs (0%, 5%, 18%) and a 40% rate for luxury and sin goods, exemplifies this by exempting essentials and targeting high-income consumption. These systems address the challenges of direct taxes, which, despite their progressive design, are prone to evasion and manipulation, particularly in developing economies. This essay explores the mechanics, global examples, merits, and limitations of progressive indirect taxes, arguing that they are a pragmatic response to enforcement challenges, balancing equity, administrative simplicity, and economic stimulus.

 

Taxes are the lifeblood of societies, funding public services while shaping economic equity. Direct taxes, such as income tax, are celebrated for their progressive structure, scaling rates with income to ensure wealthier individuals bear a heavier burden. Indirect taxes, like sales taxes or VAT, are typically labeled regressive, as their uniform rates consume a larger proportion of low-income budgets. Yet, a transformative shift is underway. Countries like India, with its ambitious GST reforms of 2025, are reengineering indirect taxes to incorporate progressive elements, using tiered rates to align tax burdens with consumption patterns linked to income levels. Brazil, France, Canada, Australia, and others are following suit, raising a pivotal question: can indirect taxes rival the fairness of direct taxes, especially in regions where income tax evasion undermines equity? This essay delves into the mechanics of progressive indirect tax systems, examines global examples, and evaluates their merits and challenges, enriched by insights from neutral academic and economic experts.

“Tax systems are a mirror of societal priorities. Progressive indirect taxes attempt to blend efficiency with fairness in ways flat taxes cannot.” — Thomas Piketty, economist (Piketty, 2014).

Understanding Progressive and Regressive Taxation

Progressive Taxation

Progressive taxes increase in rate as income rises, embodying the ability-to-pay principle. Income tax is the gold standard, with higher earners facing steeper rates. In India, 2025 income tax rates range from 0% for incomes below ₹3 lakh to 30% for incomes above ₹15 lakh, ensuring high earners contribute a larger share of their income. This redistributes wealth, narrowing inequality gaps.

“Progressive taxation directly addresses income disparities, making it a cornerstone of equitable fiscal policy.” — Joseph Stiglitz, Nobel laureate (Stiglitz, 2012).

Regressive Taxation

Indirect taxes, such as sales taxes or VAT, are regressive because they apply uniformly across income levels, disproportionately affecting low-income households. A 10% sales tax on a $1,000 purchase costs $100 for all buyers, but this represents 0.5% of a $20,000 income versus 0.05% of a $200,000 income, hitting the poor harder.

“Flat-rate indirect taxes inherently burden the poor more, eroding their purchasing power.” — Gabriel Zucman, economist (Zucman, 2015).

The Middle Ground: Tiered Indirect Taxes

Tiered indirect tax systems introduce progressivity by varying rates based on the type of goods or services, assuming wealthier consumers purchase higher-taxed luxury items while low-income households focus on low-taxed essentials. India’s GST, Brazil’s ICMS, France’s VAT, and Canada’s GST/HST are pioneering examples, aiming to balance revenue generation with social equity.

“Tiered indirect taxes are a pragmatic attempt to inject fairness into a regressive framework, leveraging consumption patterns.” — Kaushik Basu, economist (Basu, 2017).

India’s GST: A Deep Dive into Progressive Ambition

Evolution and Structure of India’s GST

Introduced in 2017, India’s Goods and Services Tax (GST) unified a fragmented system of indirect taxes (e.g., state VAT, service tax) into a single national framework, a monumental reform for a $3.5 trillion economy with diverse consumption patterns and a large informal sector. Initially, GST operated with five main slabs (0%, 5%, 12%, 18%, 28%) plus niche rates (e.g., 0.25% for precious stones, 3% for gold), aiming to tax goods based on their necessity or luxury status. However, complexity and classification disputes (e.g., popcorn taxed at 5-18% depending on preparation) led to calls for simplification.

The 56th GST Council meeting on September 3, 2025, announced a transformative overhaul, effective September 22, 2025, reducing slabs to three—0% (nil-rated), 5%, and 18%—with a new 40% slab for luxury and sin goods. This reform, one of the most significant since GST’s inception, aims to enhance progressivity, simplify compliance, and boost consumption while maintaining revenue stability.

• Nil-Rated (0%): Expanded to include essentials like UHT milk, paneer, khakhra, chapati, frozen paratha, fresh milk, vegetables, and education services. This shields low-income households, who spend up to 80% of their income on necessities, from tax burdens.
• 5% Slab: Encompasses daily-use items like toothpaste, soap, bicycles, hair oil, processed foods (e.g., butter, ghee, namkeen), and loose/salty popcorn, many of which moved from 12% or 18%. This reduces costs for low- and middle-income households, enhancing affordability.
• 18% Slab: Covers most consumer goods, including electronics (e.g., TVs, air conditioners), telecom services, and caramelized popcorn, with 90% of former 28%-slab goods (e.g., refrigerators) shifted here to ease middle-class burdens.
• 40% Slab: Targets luxury and sin goods, such as yachts, high-end cars, motorcycles (>350 cc), tobacco, and paan masala. Tobacco retains a 28% GST plus compensation cess until loans are repaid, reflecting health and fiscal priorities.

“India’s GST reforms are a masterclass in balancing equity with economic efficiency, targeting luxury consumption while protecting the poor.” — Arvind Subramanian, economist (Subramanian, 2020).

Progressive Elements

The 2025 reforms amplify GST’s progressive potential through several mechanisms:

• Exemptions for Essentials: By nil-rating items like paneer and UHT milk, GST ensures low-income households, spending ₹10,000 monthly on exempt groceries, pay no tax, compared to 5-18% previously. This aligns with consumption patterns, where the poorest households allocate 60-80% of income to food and basic goods.

“Exempting necessities is the most direct way to make indirect taxes less regressive.” — Emmanuel Saez, economist (Saez, 2019).

• High Rates on Luxury Goods: The 40% slab on yachts, high-end cars, and sin goods targets high-income consumers, who dominate such purchases. For example, a ₹50 lakh car incurs a ₹20 lakh tax, negligible for a high earner but prohibitive for others, mimicking progressive taxation.

“Luxury taxes shift the tax burden to those with the means to pay, enhancing fairness.” — James Mirrlees, Nobel laureate (Mirrlees, 2011).

• Simplified Categorization: Clearer definitions reduce misclassification risks. For instance, all TVs are now taxed at 18%, and popcorn is consistently taxed (5% for loose/salty, 18% for caramelized), ensuring equitable application.

“Clear categorization is critical for progressive indirect taxes to work as intended.” — Richard Bird, tax policy expert (Bird, 2015).

• Middle-Class Relief: Shifting goods like air conditioners from 28% to 18% lowers costs for aspirational purchases, benefiting middle-income households without compromising revenue from high earners.

“Reducing rates on aspirational goods supports social mobility while maintaining fiscal balance.” — Raj Chetty, economist (Chetty, 2018).

Economic and Social Impact

The reforms are designed to stimulate economic growth by enhancing affordability. Lowering taxes on daily-use items (e.g., toothpaste from 18% to 5%) boosts consumption among low- and middle-income groups, critical in a consumption-driven economy like India’s. The Finance Ministry estimates a ₹48,000 crore revenue loss from rate cuts, offset by an expanded tax base and improved compliance through digital systems like GSTN and e-invoicing. Socially, exemptions for essentials protect vulnerable populations, while high rates on sin goods like tobacco promote public health by discouraging consumption.

“Lower taxes on essentials drive demand, creating a virtuous cycle of growth and equity.” — Raghuram Rajan, economist (Rajan, 2020).
“Taxing sin goods heavily aligns fiscal policy with social welfare goals.” — Esther Duflo, Nobel laureate (Duflo, 2019).

Challenges in India’s GST

Despite its progressive intent, GST faces hurdles:

• Consumption-Based Limitations: Taxing based on consumption rather than income can lead to inequities. A low-income household buying a ₹50,000 TV at 18% pays ₹9,000, a significant burden compared to a high earner.

“Consumption taxes struggle to match the precision of income-based systems.” — Daron Acemoglu, economist (Acemoglu, 2020).

• Classification Ambiguities: While simplified, some ambiguities persist (e.g., popcorn taxation variations), risking misclassification.

“Ambiguous categorization undermines the equity of tiered taxes.” — Joel Slemrod, tax economist (Slemrod, 2017).

• Revenue Trade-Offs: The ₹48,000 crore revenue loss could strain funding for social programs, though increased consumption may offset this.

“Exemptions reduce revenue, challenging fiscal sustainability.” — Alan Auerbach, economist (Auerbach, 2013).

Global Examples of Progressive Indirect Tax Systems

Brazil

Brazil’s dual VAT system, comprising ICMS (state-level) and IPI (federal-level), uses tiered rates to mitigate regressivity. Basic foods like rice and beans are exempt or taxed at 0-7%, while luxury goods like electronics face rates up to 25%.

• Progressive Features: Exemptions for essentials protect low-income households, while higher rates target wealthier consumers’ discretionary spending.
• Challenges: State-specific rates create inconsistencies, and high rates on processed foods can burden low-income groups.

“Brazil’s VAT system shows how tiered rates can reduce regressivity, but complexity limits its impact.” — Monica de Bolle, economist (de Bolle, 2020).

France

France’s VAT system employs four slabs: 20% (standard), 10% (restaurants, transport), 5.5% (food, books), and 2.1% (medicines, newspapers), prioritizing essentials.

• Progressive Features: Low rates on food and medicines reduce the burden on low-income households, while the 20% rate targets non-essential spending.
• Challenges: The high standard rate affects middle-income households, requiring complementary direct taxes for equity.

“France’s VAT demonstrates how tiered rates can balance revenue and fairness, but middle-class burdens persist.” — Agnès Bénassy-Quéré, economist (Bénassy-Quéré, 2018).

Canada

Canada’s GST (5% federally, up to 15% with HST in provinces) zero-rates groceries and medical services, with refundable GST/HST credits for low-income households.

• Progressive Features: Zero-rating and credits offset costs for the poor, while provincial luxury taxes (e.g., British Columbia’s 7% on high-end vehicles) target high earners.
• Challenges: Provincial variations complicate compliance, and the base rate burdens middle-income groups.

“Canada’s GST credits transform a regressive tax into a progressive tool.” — Kevin Milligan, economist (Milligan, 2020).

Australia

Australia’s GST (10%) zero-rates fresh food, health, and education, with initial compensation measures for low-income households.

• Progressive Features: Exemptions reduce the tax burden on low-income groups, supported by income tax adjustments.
• Challenges: The single rate limits progressivity compared to multi-slab systems.

“Australia’s GST exemptions protect the poor, but its single rate constrains fairness.” — Ken Henry, economist (Henry, 2019).

New Zealand

New Zealand’s 15% GST is single-rate but exempts financial services and residential property, with redistribution via progressive income taxes and credits.

• Progressive Features: Exemptions and welfare programs offset regressivity, ensuring low-income support.
• Challenges: The single rate is inherently regressive without complementary policies.

“New Zealand’s GST relies on direct tax redistribution for equity, a model of simplicity.” — Gareth Morgan, economist (Morgan, 2017).

Other Examples

• European Union: Germany (19% standard, 7% reduced), Spain (21% standard, 10% reduced), and Italy (22% standard, 4-10% reduced) use tiered VAT rates to protect essentials.

“EU VAT systems reduce regressivity, but progressivity varies by implementation.” — Rita de la Feria, tax law expert (de la Feria, 2021).

• South Africa: VAT at 15% zero-rates basic food and education, targeting low-income relief.

“South Africa’s VAT exemptions enhance equity, but high rates challenge fairness.” — Iraj Abedian, economist (Abedian, 2022).

• Malaysia: The Sales and Service Tax (SST) applies 0-6% to essentials and 10% to services, aiming for progressivity.

“Malaysia’s SST balances simplicity and fairness, though less progressive than multi-slab VAT.” — Yeah Kim Leng, economist (Yeah, 2020).

Are Tiered Indirect Taxes Progressive?

Arguments for Progressivity

1. Targeted Tax Rates:
• Exemptions and low rates on essentials (e.g., India’s 0% on paneer, France’s 5.5% on food) reduce the tax burden on low-income households, who spend 60-80% of income on necessities.

“Exempting necessities is a cornerstone of progressive indirect taxation.” — Emmanuel Saez (Saez, 2019).

• High rates on luxury goods (e.g., India’s 40% on yachts, Brazil’s 25% on electronics) increase the effective tax rate for high-income consumers.

“Luxury taxes align indirect taxes with progressive goals.” — James Mirrlees (Mirrlees, 2011).

2. Reduced Regressivity:
• Tiered systems mitigate flat-rate regressivity. India’s 5% slab on daily-use items lowers costs for low-income groups, while Canada’s GST credits offset tax burdens.

“Tiered rates and credits can make indirect taxes nearly neutral or progressive.” — Alan Auerbach (Auerbach, 2013).
“Credits are a game-changer for GST equity.” — Frances Woolley, economist (Woolley, 2021).

3. Behavioral Alignment:
• Wealthier consumers’ spending on high-taxed goods increases their tax burden. In India, a ₹1 crore earner buying a ₹50 lakh car at 40% GST pays ₹20 lakh, a significant share of their consumption.

“Consumption patterns allow indirect taxes to target wealth effectively.” — Raj Chetty (Chetty, 2018).

Arguments Against Progressivity

1. Imperfect Income Correlation:
• Consumption is a less precise proxy than income. A low-income Indian buying a smartphone at 18% GST faces the same rate as a wealthy buyer.

“Consumption taxes lack the precision of income-based systems.” — Daron Acemoglu (Acemoglu, 2020).

• Wealthy individuals may spend on low-taxed goods (e.g., organic food at 5% in India), diluting progressivity.

“Luxury tax effectiveness hinges on consistent consumption patterns.” — Esther Duflo (Duflo, 2019).

2. Persistent Regressive Elements:
• Mid-tier rates (e.g., India’s 18%, France’s 20%) burden middle-income households on non-essentials like electronics.

“Mid-tier rates often hit the middle class hardest, undermining equity.” — Branko Milanović, inequality expert (Milanović, 2022).

• In Brazil, high rates on processed foods affect low-income groups despite exemptions.

“Misclassification can make VAT regressive in practice.” — Monica de Bolle (de Bolle, 2020).

3. Administrative Complexity:
• Tiered systems require clear categorization, risking disputes. India’s pre-2025 popcorn taxation issues highlight this.

“Complex rate structures increase compliance costs and errors.” — Richard Bird (Bird, 2015).

• France’s multiple slabs create business burdens.

“Simplicity often trumps progressive intent in tax design.” — Joel Slemrod (Slemrod, 2017).

Comparison with Direct Taxes

Direct Taxes: Progressive but Manipulable

India’s income tax is inherently progressive, with 2025 rates from 0% to 30% across six brackets. However, manipulation undermines fairness:

• Exemptions and Deductions: Wealthy individuals use deductions (e.g., Section 80C, housing loans) to lower taxable income.

“Deductions erode progressivity, favoring the wealthy.” — Thomas Piketty (Piketty, 2014).

• Tax Evasion: Underreporting is rampant, with India’s Income Tax Department (2023-24) estimating ₹3.5 lakh crore in unreported income.

“Evasion undermines direct taxes’ equity in weak enforcement systems.” — Vito Tanzi, fiscal policy expert (Tanzi, 2018).

• Offshore Accounts: Leaks like the Panama Papers (2016) exposed global avoidance.

“Offshore loopholes make direct taxes less effective.” — Gabriel Zucman (Zucman, 2015).

Tiered Indirect Taxes: Less Manipulable but Less Precise

Tiered indirect taxes offer advantages:

• Point-of-Sale Taxation: Taxes are collected at purchase, reducing evasion. India’s 40% GST on a ₹1 crore yacht ensures a ₹40 lakh tax.

“Point-of-sale taxation closes evasion gaps.” — James Hines, economist (Hines, 2019).

• Simplified Compliance: India’s GSTN and e-invoicing curb fake input tax credits, with 2021-22 collections reaching ₹27.07 lakh crore.

“Digital systems make indirect taxes robust.” — Michael Keen, IMF tax expert (Keen, 2021).

• Targeting High Earners: High rates on luxury goods capture revenue from wealthy consumers.

“Luxury taxes ensure contributions from tax evaders.” — Wojciech Kopczuk, economist (Kopczuk, 2020).

Limitations include:

• Consumption-Based: Less precise than income-based systems.

“Consumption taxes can’t replicate income tax’s precision.” — Alan Viard, tax policy expert (Viard, 2018).

• Fewer Slabs: India’s three slabs lack income tax’s granularity.

“Limited tiers constrain progressive potential.” — Jonathan Gruber, economist (Gruber, 2016).

• Missed Wealth: Indirect taxes miss savings and investments.

“Wealth taxes capture more than consumption taxes.” — Emmanuel Saez (Saez, 2019).

Can Tiered Indirect Taxes Be More Progressive?

In weak enforcement contexts, tiered indirect taxes can outperform direct taxes:

1. Evasion Resistance:
• India’s GST captures revenue from high earners evading income tax through visible consumption.

“Indirect taxes are reliable where income tax fails.” — Bibek Debroy, economist (Debroy, 2021).

• Brazil’s ICMS taxes consumption transparently.

“VAT’s enforceability is its strength.” — Ricardo Varsano, tax expert (Varsano, 2017).

2. Broader Reach:
• GST applies to all consumers, capturing tax evaders. A cash-based business owner pays 40% GST on luxury purchases.

“GST taxes the informal sector effectively.” — Arvind Panagariya, economist (Panagariya, 2019).

• Canada’s GST credits redistribute revenue to low-income groups.

“Credits make GST redistributive.” — Lindsay Tedds, tax expert (Tedds, 2022).

3. Economic Stimulus:
• Lower rates on essentials (e.g., India’s 5% on toothpaste) boost consumption.

“Lower taxes on necessities drive inclusive growth.” — Viral Acharya, economist (Acharya, 2023).

• Australia’s GST exemptions supported post-2000 economic stability.

“Exemptions fuel demand without sacrificing equity.” — Chris Richardson, economist (Richardson, 2019).

Direct taxes, however, retain advantages:

• Precision: Income tax scales directly with income.

“Income tax is the gold standard for progressivity.” — Anne Alstott, tax law expert (Alstott, 2017).

• Redistribution: Funds targeted social programs.

“Direct taxes enable precise redistribution.” — Richard Blundell, economist (Blundell, 2018).

Merits and Critiques of the Progressive Framing

Merits

1. Economic Reality:
• Tiered systems align with consumption patterns, reducing regressivity.

“Tiered VAT reflects real-world spending, enhancing fairness.” — Pierre-Pascal Gendron, tax policy expert (Gendron, 2016).

2. Policy Intent:
• Exemptions and luxury taxes signal equity goals.

“Progressive indirect taxes prioritize social justice.” — Amartya Sen, Nobel laureate (Sen, 2015).

3. Practicality:
• Indirect taxes ensure revenue in high-evasion contexts.

“GST is pragmatic where income tax enforcement is weak.” — Parthasarathi Shome, tax expert (Shome, 2021).

Critiques

1. Narrative Oversimplification:
• Labeling indirect taxes progressive may overstate their impact.

“Calling VAT progressive risks misleading policy.” — David Bradbury, OECD tax expert (Bradbury, 2020).

2. Inequitable Outcomes:
• Mid-tier rates burden middle-income groups.

“Middle-class burdens dilute progressive claims.” — Laura Tyson, economist (Tyson, 2018).

3. Complexity:
• Tiered systems increase compliance costs.

“Complexity can outweigh equity gains.” — Ehtisham Ahmad, fiscal policy expert (Ahmad, 2019).

Is the Attempt Laudable?

The global push for progressive indirect taxes is laudable, particularly given direct tax challenges:

• Addressing Evasion: India’s ₹3.5 lakh crore in unreported income and Brazil’s 27% GDP loss to evasion highlight direct tax weaknesses. GST’s point-of-sale collection ensures revenue from evaders.

“Indirect taxes bridge enforcement gaps in developing economies.” — Sijbren Cnossen, tax economist (Cnossen, 2018).

• Equity in Context: Canada’s credits and France’s low rates protect low-income groups.

“Well-designed VAT complements income tax for equity.” — Anthony Atkinson, inequality expert (Atkinson, 2015).

• Economic Benefits: India’s GST reforms stimulate demand, offsetting revenue losses.

“GST reforms drive inclusive growth.” — Gita Gopinath, IMF economist (Gopinath, 2023).

Limitations persist:

• Precision Gap: Indirect taxes lack income tax’s granularity.

“No VAT matches income tax’s fairness.” — Anthony Atkinson (Atkinson, 2015).

• Revenue Risks: India’s ₹48,000 crore revenue loss challenges fiscal sustainability.

“Exemptions strain budgets, limiting redistribution.” — Vito Tanzi (Tanzi, 2018).

Reflection

The global pursuit of progressive indirect taxation, led by innovators like India, Brazil, France, Canada, and Australia, represents a bold reimagining of fiscal fairness. India’s 2025 GST reforms, with their streamlined three-slab structure and 40% luxury rate, showcase a sophisticated approach to balancing equity and economic growth in a $3.5 trillion economy with a vast informal sector. By exempting essentials and taxing luxury consumption, GST protects the vulnerable while capturing revenue from high earners who evade income tax. Globally, similar systems—Canada’s GST credits, France’s tiered VAT, Brazil’s ICMS—demonstrate that indirect taxes can mitigate regressivity, particularly where direct tax enforcement falters. Yet, their reliance on consumption as a proxy for income limits precision, and administrative complexities pose challenges. The laudability of this approach lies in its pragmatism: it addresses real-world enforcement gaps, stimulates demand, and promotes equity. A hybrid system, combining tiered indirect taxes with robust direct taxes, offers the most promising path to equitable and sustainable fiscal policy, harmonizing practicality with justice.

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