"Economics is all about incentives. People
like doing things they find attractive and
are repelled by things they find unattractive.
Government policies change the relative attractiveness
of activities. For example, taxes
make activities less attractive, and subsidies
make activities more attractive. When
government raises taxes on work, output,
and employment and increases subsidies to
non-work, leisure, and unemployment, the
economy will produce less work, less output,
and less employment and will produce more
non-work, leisure, and unemployment."

(Rich States, Poor States 5th edition)