This is why I refer to it as Technical Tax. Your technical tax bracket is proportional to the amount of cruft and bitrot in the system. A technical tax bracket

This is why I refer to it as Technical Tax. Your technical tax bracket is proportional to the amount of cruft and bitrot in the system. A technical tax bracket of 100% means every last bit of development effort is expended on simply maintaining the status quo. So, efforts to lower technical tax bracket can come from refactors, and cleanups, but also from introducing new technologies that diminish current limitations unlocking new capabilities.