Indirect taxation can be viewed as having the effect of a regressive tax. The Russian tax system tends to use moderate flat or regressive tax rates. This is especially the case concerning regressive parcel taxes that disproportionately burden homeowners. This cap has the effect of turning a nominally flat tax into a regressive tax. It has been criticized for its misogynistic, sexist and regressive approach. A value-added tax may exclude certain goods to make it less regressive against income. Those strata show typical layers of transgressive and regressive patterns. Thompson argues that overall it had a politically regressive effect. The city's finances were put on a much better footing but regressive taxes also rose. Academics have written of how transgressive themes in cult films can be regressive. There are moments when you will feel it is patriarchal, racist and regressive. Historically, morpheme-boundary gemination is the result of regressive assimilation. Russian features general regressive assimilation of voicing and palatalization. It also rules out deliberately regressive measures which impede that goal. In addition to regressive traits, cave forms evolved "constructive traits".