Of course, you're not simply saying that "ultimately the costs are borne by individuals" but "in particular, the costs of this tax are regressive" which is really the important thing.
The former point, now that I've explained it to myself at great length, seems rather trivial (modulo the 'in theory' bits).
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Date: 23/2/12 11:13 (UTC)The former point, now that I've explained it to myself at great length, seems rather trivial (modulo the 'in theory' bits).