Comment by pcthrowaway

At the same time, wouldn't it discourage reducing headcount (or at least headcount expenditure) for companies with roughly flat or linear revenue growth (see all the big tech layoffs), because you'd be paying more in taxes next year, etc. ?

edit: never mind, I completely misunderstood. It really only seems to harm "moonshot" companies; big tech and sustainable companies appear to be largely unaffected. If anything they may benefit as it will be more costly for upstarts to try competing