Argument: Regressive sales tax makes progressive income tax necessary
Jacob Levy. "Progressive taxation". The Volokh Conspiracy. 19 Sep 2003 - "With lots of taxing authorities but reason to not want them all to tax income, there's going to be a tendency toward regressivity because of the use of consumption and property taxes. This creates pressure to make the income tax, where used, more progressive-- which tends to make it both more complex and more distorting."