I guess you're referring to my specification of low-margin. As I also specified SME, what that means is both low-margin and low-revenue. And the true intented meaning is that all cash flows one might want to tax (mostly with progressive rates) are small.
> And the true intented meaning is that all cash flows one might want to tax (mostly with progressive rates) are small.
rates become high fast enough for employees of sme to start paying substantial taxes, and payroll taxes don't have progressive rates, and ss is actually regressive tax.