[Principled]

If you were to try and claim income taxes as a business cost or expense I don't believe the IRS would let you get away with it.

Using IRS rules? Oh my, you are stuck in an office!

So the IRS doesn't see that anticipated reductions in profit are expenses... so what? Any business owner does! The fact that the IRS does or does not permit it is immaterial wrt decisions on pricing, wages, and ROI.

[justshutupandtakeit]

If you make something which has cost you $90 and you can account for that (say 10 rent, 20 materials, and 60 in labor) you have no guarantee that you will be able to sell it for enough to recover your costs much less be able to have a profit. Then you have to add 38% onto the profit to make what you want so instead of selling it for $100 you must get $103.80?

This is simply not how businesses work no matter what you do. They do not have the ability to do this in theory or the real world.