Comment by nofriend

It's hardly a subsidy if it's the removal of a tax that will go away entirely if the business is shuttered. This is frankly an awful framing. A well designed tax taxes a small portion of the business' margin. If the business has small margins, the tax is proportionately small. The tax in question is one that applies regardless of whether the business is making any money, and hence seems to have the express purpose of killing businesses.