Hot dogs and DVDs: Okay, I'm going to get all economist on your ass. Let's deal strictly with the "bundle of necessities" that economists commonly use in these types of analyses. Assume everyone needs a certain amount of basics to get by (i.e. toothpaste, bread, milk, etc.), and that while any given product will have several band choices, and hence, price choices (this is the good ol' U.S. of A. afterall), the basis impact is still greater on those who make less. Now, is it an incredible burden? Probably not. But that's why given a bundle of tax choices, I'd prefer a flat tax, or even a less draconian progressive tax, to the value added tax. You also have issues with medicines and other products which one can't argue you can do without.