Legislative bodies can expect higher government spending and taxation when logrolling is allowed to flourish. Logrolling does not imply excessive spending; members can trade tax reductions just as easily as they can trade pork barrel policies. The problem is that benefits of a vote only reach a particular portion of the population, while the tax costs that pay for the vote are spread throughout the entire populace, especially when the act depends on revenue from sales or income taxes. Benefits are concentrated in localities, and the costs are dispersed throughout the nation. Committee members can thus exploit pork barrel projects for electoral purposes. The citizenry is seen as a "common pool," used to finance projects through taxes. Somehow the citizens end up paying higher taxes than those who are not in a logroll system (Dalenberg and Duffy-Deno 1991 and Gilligan and Matsusaka 1995). In a system where logrolling is permitted, a third party may bear the cost of the project, rather than those who receive the full benefit of the legislation. This is always inefficient.