According to the "Ramsey Rule":

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The Ramsey Rule states that sales taxes should be levied in inverse proportion to the price elasticity of demand for the good or service in question. This means that goods with low price elasticity of demand (i.e. goods that are necessities or for which there are few substitutes) should be subject to lower sales taxes, whereas goods with high price elasticity of demand (i.e. goods for which there are many substitutes) should be subject to higher sales taxes. This approach is seen as more equitable because it places a higher burden on those who can afford to pay it.