I imagine that I would have a hard time listing out all the points of consumption. For example, I would include "filing to make a corporation" on the list. However, when the police come to protect my business from burglars, do I add that to the list? Or would a "daily protection" make more sense? Higher up the ladder, when our intelligence agencies trade favors in exchange for weapons contracts, should lockheed pay for that? Or should the workers at the bomb factory? Or the municipality in which the factory exits?