If a manufacturers' excise, or a gross sales tax, or a value- added tax, was shifted along the various chains of production and distribution with no loadage and in such a way that the tax element involved in retail prices was uniformly proportional to retail prices for all commodities and services, its price effects would be identical with those of a retail sales tax.
There is such diversity of footwear in Jazz classes (bare feet, half socks, ordinary socks, running shoes and -even!- Jazz shoes) perhaps check ahead with the class teacher or studio what they prefer their Jazz students to wear on their feet. But sneakers will probably be OK for your first few lessons, at least.
1 Satin shoes are almost always appropriate for gala events. 2  Do not wear any shoe with a wedge, cork or wood in its design, nor is it usually appropriate to wear any form of boot. 3  Wearing flats may make it difficult to walk without tripping on a long hem. 4  Consider instead a heeled shoe or a shorter hemmed dress.