The author of this study has worked independently and the opinions expressed are therefore their own, and do not necessarily refl ect the opinions of the board of the Frontier Centre for Public Policy. [...] The level of particularly amongst the young and those tax and the different kinds of tax employed with families. [...] SERIES The ingredients for growth It stands to reason that economic output themselves with more money choose to is driven by the amount of work done and work less.4 In the low-growth, high-tax the productivity of that work. [...] The deadweight cost of tax The imposition of a tax causes people to The same applies to business decisions. [...] For A range of studies have attempted to example, if you “tax beer more than wine estimate the exact level of the losses and people may end up drinking more caused by the difference between the cost wine and less beer than they would if their of taking tax out of the private sector and choices were not distorted by tax.