> But, I won't deny that our hypothetical employer could also give people a pay rise It is money allocating for having that employee in the company - it could

> But, I won't deny that our hypothetical employer could also give people a pay rise It is money allocating for having that employee in the company - it could all go to the employee as far as the company is concerned. It is worth considering how much of that total money the company is spending goes as taxes, and not just the bit that counts against income tax scaling.