The total cost to the economy of having to pay taxes. This includes not only the actual amount collected in taxes, but also administrative costs, compliance costs, and deadweight loss. Administrative costs are incurred by the revenue collection agency including, for example, the cost of employing tax inspectors. Compliance costs are the costs imposed upon firms and consumers in complying with the rules of the tax system. These include the costs of additional record-keeping required because of liability to tax, and the extra accounting costs of tax planning. Deadweight loss arises through the economic distortions caused by taxation. Total deadweight loss is the sum of the loss of consumer surplus and producer surplus. The deadweight loss of taxation can be negative if the taxes are imposed upon activities that cause externalities.