The tax makes the buyers pay more for the goods and the sellers get a lower price. The analysis shows that the tax costs for buyers and sellers are more than the tax revenue of the government.

Blue-Red Organizers: Rational and Disciplined This combination is hardworking, extremely rational, and in-dependent. They usually weigh the pros and cons and balance speed and caution as best they can. They always want to improve themselves and avoid any kind of mistake. All discussions they have are logical, and they will keep the debate alive until an issue has been settled. They can be regarded as arrogant, skeptical, and pedantic. They place great demands on their bosses, who need to be honest and upright and always provide clear guidelines. As long as the rule book is followed and their responsibilities are clear, they feel comfortable. Within the group, the organizers feel surprisingly contented if everyone stands for the same thing.

Green-Blue Coordinators: Systematic and Organized reflective and often question things around them. They process large quantities of data and evaluate them clearly and competently. Although they are extremely talented within their field, they tend to underestimate their competence. Sometimes they need somebody else to bring them to the fore. They are loyal and extremely dutiful. It's no problem for them to stay in the same job for many years. On the contrary, they often prefer it. Within the group, they shoulder the coordinating role.

Yellow-Green helpers:Open and Understanding Within the group the Yellow-Green often completely ignore their own interests which, of course, makes cooperating with them very easy. These helpers can become a bit too indispensable for the others, who will start relying on them also in other-perhaps personal-matters. They appreciate tasks where relationships are important. They are happy to shoulder the role of helper and advisor. They are extremely loyal to their group. They have some tendencies to feel inferior to others, which can lead them to seek out people with power. This is an obvious challenge in a managerial situation, for example. The helpers' biggest headache comes from the Blue-Red organizers who they see as formal and inflexible and far too focused on the job.

The Red-Yellows introduce themselves boldly. They need affirmation and approval if they are going to really shine. But they spread energy and motivation around them. They can become the engine of the group. They adapt effortlessly to new tasks. They know how to persuade and get others on board. They have charm and usually rely on their own ability. They are accustomed to multitasking, but leave many things unfinished in their wake.

Red-Yellow Motivators: Creative and Flexible The Red-Yellow combination is innovative, creative, enthusi-astic, and flexible. They like ideas and quickly and easily see possibilities. They like to think up new projects. However, implementation of those projects might be a little haphazard. But if they're interested in their work, they can stick with it for a long time.