Full Idea
It is not on the basis of the amount of taxation that the burden is measured, but on the basis of the path they have to travel in order to return to the hands from which they came. If circulation is prompt and regular, the amount one pays is unimportant.
Gist of Idea
The amount of taxation doesn't matter, if it quickly circulates back to the citizens
Source
Jean-Jacques Rousseau (The Social Contract (tr Cress) [1762], III.08)
Book Reference
Rousseau,Jean-Jacques: 'The Basic Political Writings', ed/tr. Cress,Donald A. [Hackett 1987], p.187
A Reaction
So the problem is when the government wants to build up a surplus, or pay off debts (or is corrupt, or even if it is suspected of corruption).