Either income taxes are a cost of production or they are not. I say they are not.
Nobody cares what category a textbook places them into - they are considered when pricing.
You're backpeddling pretty swiftly into an unimportant, unrelated detail. You previously said that income taxes have no effect on decisions wrt pricing a product. Not saying that anymore, eh?
"Either income taxes are a cost of production or they are not. I say they are not."
I think I see the issue here. You think that only production costs have to be recouped via the pricing mechanism. Indirect costs such as S&M, G&A and R&D are recouped via some other mechanism, as are income taxes.
Again I ask a very simple question: where does the money come from to pay those other costs?