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. A tax on oil, however, does not entail excess burdens.
Certes, la plupart des impôts comportent de lourdes " charges supplémentaires " : le coût dépasse nettement les recettes, en raison des innombrables tentatives d'évasion fiscale des contribuables.