تُشكّل الضرائب في حد ذاتها جزأً من التكاليف، كما أن معدلات الضرائب المرتفعة تؤدي إلى إضعاف الحوافز؛ وتحت ضغط التضخم، ارتفعت معدلات الضرائب الفعلية، الأمر الذي يعمل ضد استقرار الأسعار وضد الإنتاجية.

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