Taxation and the middle class

[ijmorlan]

Why does it make more sense to tax "luxury goods" than it does to tax high income individuals.

We could turn around the idea of a luxury tax and argue that at least some of the people buying the “luxury” goods actually need them, whereas the high-income person who isn’t buying them clearly doesn’t need the money.

So extremely high income tax rate, but the cost of all luxury goods is deductible!