one of the consequences of the excise tax (5%tax imposed on pediatric market)--- other than a higher overall price and reduction in pediatric dentistry that is performed---is the creation of deadweight losses to the demand side and supply side. The deadweight loss is the share of consumer surplus and producer surplus that does not get generated under the but would have if the tax had not been imposed. So we can view the deadweight loss as how much poorer the market has become under the tax. This would show up in the underproduction of pediatric dentistry services and share of children that do not get pediatric dentistry at all.

Would the economic of this be a good argument for the why such a tax should not be imposed on the buy or sell side of the pediatric market?