Suppose I work in a construction company, and I'm holding a power drill, drilling some necessary hole in a wall. I am certainly performing some work as I push the drill into the wall, I apply a force in the depth direction, and a distance is traveled, the product amounting to mechanical work. But it is also true that electrons are flowing, causing (rotational) torque, and a certain angle is travelled resulting in mechanical work, applied by electrons, effectively miniature temp workers, sent out by the electric utility power company, effectively an (electron) temp agency.

I suppose most of the taxes should be paid by the electric utility, since it did most of the work. /s