1.   Any flat tax is inherently unfair, as are all regressive taxes.

2.   They are both regressive taxes, in that they fall in relation to income as income rises, except where the complex rebate system helps lower incomes.

3.   VAT is by nature a regressive tax.

4.   An already regressive tax system in the state will get even worse.

5.   A study by Washington-based Citizens for Tax Justice finds that Illinois has one of the ten most regressive tax systems in the country.

6.   Conservatives cannot effectively make the argument that the lottery is a regressive tax, a rip-off of the poor.

7.   It is a regressive tax that provides an unreliable revenue stream, creates social problems and preys on the poor.

8.   New Jersey taxpayers, like taxpayers in general, do not seem to be more accepting of progressive than regressive taxes.

9.   Over all, the states count on sales and similar regressive taxes for just under half of their revenue.