H virtue

efficiency

Efficiency (one of Adam Smith's 4 principles).
A good tax system should be structured so that it can be administered efficiently and economically. Taxes that are costly or difficult to administer divert resources to nonproductive uses and diminish confidence in both the levy and the government. Worse still, waste can also be created by excessive tax rates; economic efforts are then shunted from high- into low-yielding activities, from productive enterprises into tax shelters, and from open, aboveboard transactions into hidden, off-the-record participation in the underground economy. When this happens, the important principle of tax neutrality (which maintains that a tax should not cause people to change their economic behavior), implied by Smith, is violated.