Yes, that would be a fairer way to determine a tax, if the idea of taxation is really justified. Or you could consider a canteen an improvement of the working

Yes, that would be a fairer way to determine a tax, if the idea of taxation is really justified. Or you could consider a canteen an improvement of the working conditions for the employees, which will help boosting productivity, and therefore revenue, and, consequently, tax incomes. After all, are we taxing companies with air conditioning, good office lighting, or private office space? Because they are having a competitive advantage when compared to companies without..