Some companies actually value their brand reputation on their books in money. Would you tax that ? Would you tax people’s good reputation and good looks, or w

Some companies actually value their brand reputation on their books in money. Would you tax that ? Would you tax people’s good reputation and good looks, or working arms and legs ? I owe you’s are even more commonly held as assets on people’s and company books. Would you tax flying kisses ? Would you tax well wishes, friendships ?