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 If you were to wear a more complex shoe, it would be too overwhelming in the opinion of some. 2  Obviously, you can wear whatever shoes you like provided there is no dress code to obey or health and safety issues to consider. 3  Consider neutral or 'nude' heels or flats if you have on a sparkly evening top.