What type of taxation does a consumption-based measure relate to?

Consumption-based measures relate specifically to taxes that are levied on purchases made by individuals. This type of taxation focuses on the spending behavior of consumers rather than their income levels, property ownership, or inherited wealth.

For instance, sales taxes are a prime example of consumption-based taxation; they are applied when a consumer buys goods and services. This method of taxation means that the tax liability is directly linked to the consumption activities of individuals, making it a significant source of revenue for many governments. This contrasts with other taxation types that are more focused on income, property, or estates. Therefore, it is clear that consumption-based taxes are unique in that they target expenditures rather than income or assets.