A Deadweight Loss Occurs as a Result of a Per-Unit

A deadweight loss occurs as a result of a per-unit tax because:

A) ​the government spends tax dollars less efficiently than do private citizens.
B) ​there is a decline in output for units for which the marginal benefit exceeds the marginal cost.
C) ​taxes cause an overproduction of output relative to the socially efficient level or production.
D) ​a surplus is created.