it is not that they are ineffective, it is that they are inefficient「效率efficiency，就是『以正確的方式做事』；效能effectiveness，就是『做正確的事』。」

彼得•杜拉克（Peter Drucker）在《有效的主管》一書中說：「效率efficiency，就是『以正確的方式做事』；效能effectiveness，就是『做正確的事』。」

應用、比較某客稅法 ineffective vs inefficient，可能是遙遠的Drucker氏說法......

The Economist

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If there is a problem with “sin taxes”, it is not that they are ineffective, it is that they are inefficient

ECONOMIST.COM

Do “sin taxes” work?
From the archive