The Bureau of Labor Statistics Consumer Expenditure Survey: 2007 gives the following data: Income Category Average Income Before Taxes ($) Alcoholic Beverage Expenditures ($) Tobacco Products 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.