Help, please? Thanks so much in advance.

The Bureau of Labor Statistics' Consumer Expenditure Survey: 2007 gives the following data: Income Category Average Income Alcoholic Beverage Tobacco Products of Family before Taxes ($) Expenditures ($) Expenditures ($) First quintile 10,531 176 259 Second quintile 27,674 272 337 Third quintile 46.213 413 381 Fourth quintile 72,460 506 371 Highest quintile 158,388 917 268 Analyze the likely vertical equity of selective excises on alcoholic beverages and tobacco products