It can be less regressive depending how it’s done. Poor people spend much larger percentages of their income on essentials like food, clothing (non luxury), and rent which can all be made tax free. It can then actually tax people who do things like take out massive loans to cover their expenses while not technically earning an income.
Gate valves not globe valves? Maybe they are just older than me but gate valves seem like a horrendous design for faucets as they are generally much larger than the size of the piping due to the gate and they have very poor throttling capabilities