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The excess burden of an excise tax is
Deep Sleep
A stage of sleep characterized by slow brain waves, known as delta waves, minimal body movement, and disconnection from the environment, typically considered restorative.
Paradoxical Sleep
Another term for REM (Rapid Eye Movement) sleep, characterized by active brain patterns, dream occurrence, and temporary muscle paralysis.
Very Relaxed Muscles
A state of low tension in muscle fibers, often achieved through relaxation techniques, leading to reduced physical stress and strain.
Sleep Patterns
The natural cycle of various stages of sleep including REM and non-REM stages that repeats throughout the night.
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