Keller works within the City and County of Denver and lives in the suburbs. His employer deducts $6.00 per month from his salary for deposit in the Denver budgetary revenue accounts. He has no choice in the matter; the only way he could legally avoid it would be to either move into Denver or take a job outside the Denver confines. The tax being referred to is called a "head tax" or a "flat tax" since it is a constant dollar amount assessed on every living, breathing employee in Denver who does not have residence there.
(A) Using your own numbers, show clearly why such a tax is regressive.
(B) Using one of the equity standards, develop an argument making a case that Denver could use to justify the imposition of such an annoying tax.