My brain despises econ and I always struggle with it. But that first paragraph smells like “MBAs cooked up a justification for why they don’t pay taxes that doesn’t actually make any sense”.
The second bit makes me wonder “why don’t we have some authority on evaluating the worth of CEOs?”. Insert joke here about that worth being 0. And then I remember that the CEOs are the ones that would have to pay the government to make that rule.