Both a payroll tax and an excise tax on alcohol raise revenue and, respectively, shrink the markets for labor and alcohol. although both have some functions in common, governments may have different goals when levying them. The most likely motivation for a payroll tax is to: a. discourage people from working overtime b. raise revenue for public expenditures. c. promote other income generating activities such as financial investments. d. promote equality among people by reducing the wage gap.