Retail sales Tax Efficiency and Distributional Implications When viewed in a lifetime perspective(rather than an annual perspective), general sales taxes are somewhat progressive More generally, however, statutory incidence of sales tax is not the same as the economic incidence 1010 Retail Sales Tax • Efficiency and Distributional Implications – When viewed in a lifetime perspective (rather than an annual perspective), general sales taxes are somewhat progressive. – More generally, however, statutory incidence of sales tax is not the same as the economic incidence