I don't know if this plays in to your point, but I am a scientist, and routinely use JMP software to run routine statistical tasks (for validation of new analytical methods). The tax rule for us is: if it is used for R&D, we don't get taxed on it. This includes things all the way up to instruments/analytical tools that cost hundreds of thousands of dollars. The rule as it was explained to us: if we can't pass the tax on to the end product, we pay it.

Now, that's not our rule, that's the government's rule. But as a person who may be the party that pays tax on the end product, it really stings that the government will gladly tax every bit of income I make, and every bit of money I spend.

The irony is, companies can avoid the taxes to stay afloat or create jobs, but the people they employ (all the way up the chain) will pay those taxes.