I do not deny that unless you recover your costs you will be in trouble but that is no guarantee that you will do so. Much less another 38% to cover taxes.
Investment decisions within a class of investments are not affected by income tax considerations. You buy the 6% bond rather than the 4% bond though each faces the same percent of tax. You chose a business because it was predicted to be more profitable than another not because of income tax considerations.
If you have such power to decide a price why stop at $100 why not charge $200? Obviously you have no power to do that which theory and practice confirm. This is the same argument against setting a minimum wage why set it at $6.50 and not $15? Market forces restrict both the ability to set prices and wages on a whim.
Alrighty then. Whatever. That is nuts, purely nuts. You're really telling this forum that tax consequences do not affect investment decisions. Wow.
If you have such power to decide a price why stop at $100 why not charge $200?
Because I want to maximize profit. Maximum price will not bring maximum profit. If it did, we'd unbounded price increases.