No kidding.  Thanks for the economics lesson.  That wasn't the point of my post.  The point was to tax the bed tax.  That is where the money is. Yes, the GET needs to be taxed at a higher rate, for the macro funds it will generate.  Yes, those with less pay a higher proportion relative to the wealthy.  But even the wealthy can't pay the amount needed.  The GET you will get from the poor is next to nothing.  It won't fund rail.  That was my point.  You have to tax the GET to pay for this boondoggle now.  There is no way to prevent all from paying it except on your taxes at the end of the year as a deduction which doesn't exist.  The poor pay no taxes.  By your way of thinking, all taxes are regressive.  That is just the way it is.  Gasoline taxes are regressive.  So is your tax on food, medicine and everything else in Hawaii.  Most states don't tax food, etc.  But you do.  Now tell me again how I missed your point, and better yet, explain how the poor make out well in Hawaii by the GET.