Provided that every citizen can deduct his home and vehicle purchases/upkeep (read expenses) from his “revenue” then the answer would be no.
But given the treatment is only provided to incorporated “citizens” then I would have to say yes it is a subsidy.
You are confusing income with revenue. Business pay taxes on profit. Profit is revenue less expenses. Wages are part of that expenses.
But given the treatment is only provided to incorporated “citizens” then I would have to say yes it is a subsidy.
Are you trying to claim all businesses are subsidized? Do you want them to pay taxes on revenue? That would mean taxes on top of taxes as each item a business purchases would be fully taxed and also for the business selling the same items.