That simplified framework literally isn't actionable given nitty gritty details of valuation and deductions like business expenses - without them no low margin

That simplified framework literally isn't actionable given nitty gritty details of valuation and deductions like business expenses - without them no low margin business may exist without a very low baseline tax rate as earning $100 on $90 of input would mean no to negative profit on a shockingly low total tax rate of 10%. The decision if it counts or not is a matter of semantics if it is "grossly overtaxing/giving a massive subsisy to the unprofitable". Let alone all of the other "not technically a tax" semantics like licensing fees that get utterly stupid like - "Is it an exemption that license plated bicycles don't pay for emission inspections or gas taxes? That an original Model T hardly driven doesn't need a registration fee?" I dislike the favortism and complexity but not having it is incompatible with the current allocation of power to self-govern and imposition of any new status quo would be transient and/or near impossible to get passed in the first place.