All those categories have already taxes associated with them Expenses -( VAT/GST etc) R&D/salaries - income tax for employees Divendent - income and other ta

All those categories have already taxes associated with them Expenses -( VAT/GST etc) R&D/salaries - income tax for employees Divendent - income and other taxes Acquisitions/investments - seller pays capital gain tax etc Disincentizing savings to boost the economy is not only applicable for regular people it also applies for companies. Low interest rates are really today applicable for us. Companies with billions of dollars are getting enough returns to keep cash rather than spend it.