EBUCK
Overhead, at least as I understand it, would be the use of already collected tax dollars to perform gubment functions and not an actual tax.
Overhead is what it costs businesses and individuals to plan for, calculate, & litigate their tax payments. It is a cost of business added onto the price of goods and services above and beyond the payment of the tax to government.
What it costs to preform those government functions comes out of the taxes collected, and is another story altogether.