Excess Burden defined Any tax will lower utility, but is there an alternative tax that raises the same revenue, GE2, but entails a smaller utility loss? Or greater revenue with the same utility loss? If so, the tax on barley leads to excess burden8 Excess Burden Defined • Any tax will lower utility, but is there an alternative tax that raises the same revenue, GE2 , but entails a smaller utility loss? Or greater revenue with the same utility loss? • If so, the tax on barley leads to excess burden