Devrek for e., expenditures exceed tax revenues). A negative budget deficit is a budget surplus, and a budget deficit of zero is referred to as a balanced budget. burden of a tax: the ability of a tax (e.g., per unit tax) to both increase the price paid by demanders and decrease the price received by suppliers. The change in the price paid is considered the demander’s tax burden, whereas the change in the price received is considered the supplier’s tax burden. Devrek 2016.