Most of the burden of a luxury tax falls on the middle class workers who produce luxury goods rather than on the rich who buy them.

Name: Most of the burden of a luxury tax falls on the middle class workers who produce luxury goods rather than on the rich who buy them.
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The burden of a luxury tax falls on the producers of luxury goods, who are often middle-class workers, rather than on the wealthy consumers who purchase them.

Most of the Burden of a Luxury Tax Falls on the Middle