Depends on your economic perspective. Higher prices = higher tax revenue on assumingly higher profits.
However, lower prices equals more liquidity for consumers that are already taxed. This is a higher number than will be recognized on the supply side as the gubmnt takes a chunk before it gets to Big Oil and then tankes another chunk on the profits that are left over.
Most would argue that our economy is substantially better off with more money in the hands of consumers than in the hands of big oil and government. NOW, that said, the oil industry does create lots of jobs directly and indirectly. The more they make the more they spend.... so the model goes. I submit, there is a curve where the goals intersect.
You bet there is, my own opinion is around 80-90 per barrel.