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.
Black would be best, with dark gray or black socks. Never wear white socks with dark shoes and pants. Cross your legs and you will find out why. BROWN SHOES + GRAY = noo nooo nooo if ur wearing dark gray wear either gray or black shoes and the socks should be white or black but NOT the same colour as the shoe. if ur wearing black shoes: grey or white socks. if ur wearing grey shoes: white or black socks. SIMPLE!