Human beings tend to avoid effort, if a less effortful option is equally rewarding. However, and in sharp contrast to this claim, we repeatedly found that (a subset of) participants deliberately choose the more difficult of two tasks in a voluntary task switching (VTS) paradigm even though avoidance of the difficult task was allowed (Jurczyk et al., Motivation Science 5:295–313, 2019). In this study, we investigate to what extent the deliberate switch to the difficult task is determined by the actual objective or the subjective effort costs for the difficult task. In two experiments, participants (N = 100, each) first went through several blocks of voluntary task choices between an easy and a difficult task. After that, they worked through an effort discounting paradigm, EDT, (Westbrook et al., PLoS One 8(7):e68210, 2013) that required participants to make a series of iterative choices between re-doing a difficult task block for a fixed amount or an easy task block for a variable (lower) amount of money until the individual indifference point was reached. In Experiment 1, the EDT comprised the same tasks from the VTS, in Experiment 2, EDT used another set of easy vs. difficult tasks. Results showed that the voluntary switch to the difficult task was mostly predicted by the objective performance costs and only marginally be the subjective effort cost. The switch to the difficult task may thus be less irrational than originally thought and at its avoidance at least partially driven by economic considerations.