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hm... payroll tax is only regressive bc there's a (pretty high) top-cap, no?
with 2., then I guess the total effect is neutral/non-regressive.
Sort of yes on the first point. There are some middle income jobs with benefits setups that don't have to pay as much of the payroll tax as entry-level workers.
The rebate makes it progressive-ish. Up to a point, lower income people will be effectively paying less, but at some point it will switch to wealthier people paying lower rates because they spend a lower percentage.
Like everything, it will be structured to bone normal workers the worst.
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