How Much Does It Cost to Tax a Dollar of Revenue

How much does it cost to tax a dollar of revenue away from the private sector and transfer it to the government to finance a government program?

A) One dollar.
B) Less than one dollar because the administration of and compliance with the tax laws creates jobs for people.
C) More than a dollar because collection of the taxes requires resources that would otherwise be available for private sector production.
D) More than a dollar because of the excess burden resulting from the elimination of productive exchanges by the taxes.
E) Both c and d are correct.