▁( price ▁is ▁lower ed ▁to ▁artificial ly ▁increase ▁demand ), ▁a ▁tax ▁dis su ades ▁consum ers ▁from ▁a ▁purchase ▁( price ▁is ▁increased ▁to ▁artificial ly ▁lower ▁demand ). ▁This ▁excess ▁bur den ▁of ▁tax ation ▁represents ▁the ▁lost ▁utility ▁for ▁the ▁consumer . ▁A ▁common ▁example ▁of ▁this ▁is ▁the ▁so - called ▁sin ▁tax , ▁a ▁tax ▁lev ied ▁against ▁goods ▁de emed ▁harm ful ▁to ▁society ▁and ▁individuals . ▁For ▁example , ▁" sin ▁tax es " ▁lev ied ▁against ▁alco hol ▁and ▁to b acco ▁are ▁intended ▁to ▁artificial ly ▁lower ▁demand ▁for ▁these ▁goods ; ▁some ▁would - be ▁users ▁are ▁pr iced ▁out ▁of ▁the ▁market , ▁i . e . ▁total ▁sm oking ▁and ▁drink ing ▁are ▁reduced . ▁ ▁Ind irect ▁tax ▁( V AT ), ▁we igh s ▁on ▁the ▁consumer , ▁is ▁not ▁a ▁cause ▁of ▁loss ▁of ▁sur plus ▁for ▁the ▁producer , ▁but ▁ ▁affect s ▁consumer ▁utility . ▁ ▁Har berger ' s ▁triangle ▁ ▁Har berger ' s ▁triangle , ▁generally ▁attributed ▁to ▁Arnold ▁Har berger , ▁shows ▁the ▁dead weight ▁loss ▁( as ▁measured ▁on ▁a ▁supply ▁and ▁demand ▁graph ) ▁associated ▁with ▁government ▁inter vention ▁in ▁a ▁perfect ▁market . ▁Mechan isms ▁for ▁this ▁inter vention ▁include ▁price ▁flo ors , ▁caps , ▁tax es , ▁tar iffs , ▁or ▁quot as . ▁It ▁also ▁refers ▁to ▁the ▁dead weight ▁loss ▁created ▁by ▁a ▁government ' s ▁failure ▁to ▁interven e ▁in ▁a ▁market ▁with