Corporations do the same thing via end of year bonuses and dividends. Those things are considered expenses too and can be used to offset income. If Uber is goin

Corporations do the same thing via end of year bonuses and dividends. Those things are considered expenses too and can be used to offset income. If Uber is going to get taxed 20% on their excess income for the year or they can give out some bonuses to their employees, incentive bonuses to their drivers, and ramp up their marketing spend, what do you think they'll do? You can't just declare 0 income. You have to actually spend it to declare 0 income.