Original sentence: A flat tax could be targeted at income (rather than wages), which could place the tax burden equally on all earners, including those who earn income primarily from returns on investment.Modifying the tax base can change the effects.Tax systems could utilize a flat sales tax to target all consumption, which can be modified with rebates or exemptions to remove regressive effects (such as the proposed FairTax in the U
Edited sentence: Alternately, a flat tax could be targeted at income (rather than wages) which would place the tax burden equally on all income earners, including those who earn income primarily from returns on investment.Similaly, some recently proposed systems would utilize a sales tax rate, which also disporportionately place the burden on the poor