From a national perspective, taxing producers will lead to a reduction in the supply of goods, and taxing consumers will lead to a downturn in consumption. This is a negative externality of tax burdens on society; but what taxes do is The government will use it for public welfare and return wealth to the people. This is the positive externality of taxation.

So, when the positive externalities of taxation are greater than the negative externalities, it can be considered that the tax burden is not high; otherwise, the tax burden is too high.

In other words, it still depends on the aspect and efficiency of the government's use of taxes. If the direction is correct and very efficient, then high taxes may not bring bad results. However, if the government's ability to use it is very limited (in the extreme, all taxes go to the "three public sectors"), then a high tax burden will inevitably bring bad results.