The Bureau of Labor Statistics Consumer Expenditure Survey- 2007 gives tie following data. Mikesell Chapter 10, Exercise Question 3 on equity in taxation. Calculate the tax rate for each category of spending by dividing each type of spending by average income for each quintile, and then compare the rates across different income levels (quintiles) to see if it is regressive, neutral, or progressive. See examples on income tax in lecture notes on tax policy.