You can lower the tax on goods that lower income individuals are likely to spend on, while increasing tax on goods higher income individuals are likely to spend on, to make it more progressive.
Most of the rich don't go around buying stupidly expensive things. They don't get rich by spending. They get rich by saving.
There are billionaires that live in modest homes and don't particularly act or spend like their rich, but they enjoy all of societies benefits that created an environment that enabled them to become rich. They should pay for it so that future billionaires and millionaires can be made.
