Attributes of consumption taxes include all EXCEPT:

Consumption taxes are designed to be paid when goods and services are purchased, and they exhibit specific characteristics. One of the key attributes is their regressive nature, which means that they take a larger percentage of income from lower-income individuals than from higher-income individuals. This characteristic can raise concerns regarding equity and fairness in taxation.

Sales and use taxes are well-known examples of consumption taxes. Sales taxes are imposed on retail sales of goods and services, while use taxes apply to items purchased out of state for use within the jurisdiction. Both types are fundamental to how consumption taxes are structured and implemented.

Additionally, consumption taxes are a major source of revenue for state governments. Many states rely heavily on these taxes to fund essential public services such as education, transportation, and public safety. The revenue generated from consumption taxes is crucial for maintaining the financial health of state budgets.

However, the assumption that consumption taxes have high compliance rates may not necessarily hold true in all cases. Compliance can vary based on the complexity of the tax system, enforcement measures, and the public's understanding of the tax obligations. Factors such as economic conditions and availability of resources for tax collection can also influence compliance rates. Therefore, it stands out that high compliance rates are not an inherent attribute of consumption taxes,