The year-on-year qualification system is nonsensical and punishes developers with declining revenues. A developer with revenues over $1m in the current year bu

The year-on-year qualification system is nonsensical and punishes developers with declining revenues. A developer with revenues over $1m in the current year but under $1m in the next year would not qualify for the reduced tax rate. They should have implemented a progressive tax system for everyone, not just those who qualify on a yearly basis.