This excess burden of taxation represents the lost utility for the consumer. A common example of this is the so-called sin tax, a tax levied against goods deemed harmful to society and individuals. For example, "sin taxes" levied against alcohol and tobacco are intended to artificially lower demand for these goods; some would-be users are priced out of the market, i.e. total smoking and drinking are reduced. Indirect tax (VAT), weighs on the consumer, is not a cause of loss of surplus for the producer, but affects consumer utility. Harberger's triangle, generally attributed to Arnold Harberger, shows the deadweight loss (as measured on a supply and demand graph) associated with government intervention in a perfect market. Mechanisms for this intervention include price floors, caps, taxes, tariffs, or quotas. It also refers to the deadweight loss created by a government's failure to intervene in a market with externalities. In the case of a government tax, the amount of the tax drives a wedge between what consumers pay and what producers receive, and the area of this wedge shape is equivalent to the deadweight loss caused by the tax. The area represented by the triangle results from the fact that the intersection of the supply and the demand curves are cut short. The consumer surplus and the producer surplus are also cut short. The loss of such surplus that is never recouped and represents the deadweight loss. Some economists like James Tobin have argued that these triangles do not have a huge impact on the economy, but others like Martin Feldstein maintain that they can seriously affect long-term economic trends by pivoting the trend downwards and causing a magnification of losses in the long run. It is important to make a distinction between the Hicksian (per John Hicks) and the Marshallian (per Alfred Marshall) demand function as it relates to deadweight loss. After the consumer surplus is considered, it can be shown that the Marshallian deadweight loss is zero if demand is perfectly elastic or supply is perfectly inelastic. However, Hicks analyzed the situation through indifference curves and noted that when the Marshallian demand curve is perfectly inelastic, the policy or economic situation that caused a distortion in relative prices has a substitution effect, i.e. is a deadweight loss. In modern economic literature, the most common measure of a taxpayer's loss from a distortionary tax, such as a tax on bicycles, is the equivalent variation, the maximum amount that a taxpayer would be willing to forgo in a lump sum to avoid the distortionary tax.