That is absolutely true. The reason why it's not discussed on the same level is the scale. The profit out of salary (for most people) is just not big enough to

That is absolutely true. The reason why it's not discussed on the same level is the scale. The profit out of salary (for most people) is just not big enough to justify an accountant to optimize. There is a lot to be said about replacing income tax with a pure consumption tax (it is one possible financial model for the universal basic income).