[burkaman]

No, burgers would cost $45 because cattle farming would be unsubsidized and very expensive. It wouldn't just be a random $40 tax on burgers, that's obviously counterproductive.

[Workaccount2]

I think the point is that $45 is a made up number to push a point. An unsubsidized burger would obviously not cost $45.

Edit: OP clarified with a source below that it would be closer to $15

[miked85]

Making up numbers doesn't seem like the best way to prove a point.

[OJFord]

It may not be the best way, but hyperbole is an established rhetorical device.

[Workaccount2]

Welcome to the internet