可以肯定，多数税收会带来沉重的"额外负担 " 。 税收成本远较收入价值为高，因为潜在的纳税者会想出种种办法来进行逃避。
To be sure, most taxes entail heavy "excess burdens": the cost is significantly greater than the value of the revenue raised because of potential taxpayers' myriad attempts at evasion and avoidance.