Retail sales Tax Efficiency and Distributional Implications EXempting goods that are consumed intensively by the poor(such as food)can make the after-tax distribution more equal but achieving equality this way is difficult Many upper-income families still benefit Administrative complexity11 Retail Sales Tax • Efficiency and Distributional Implications – Exempting goods that are consumed intensively by the poor (such as food) can make the after-tax distribution more equal, but achieving equality this way is difficult. • Many upper-income families still benefit • Administrative complexity