Most governments are financed through taxes and fees. Without these fees, even stimulus money to individuals does not always have an immediate effect. True, sales tax may increase through increased spending but not income or property taxes, which both took hits during the pandemic. Our text in chapter 8 discusses the source of most of these funds and concerns with obtaining it. "A tax intends to move resources away from private use and will by itself harm the private sector; tax policy seeks to achieve that shift with the least possible economic or social harm. Without this concern for minimizing harm, any revenue would be about as good as any other, and tax policy would not be a significant element in public decisions" (Mikesell, 2018). If it were not for this concern of social harm, it would be easy to raise taxes, particular if we tax the rich at higher rates, but the question remains, what are the second and third level effects