At least in the US, this isn't true, tax rates have fallen over the last 40 years
https://taxfoundation.org/us-federal-individual-income-tax-r...
https://taxfoundation.org/us-federal-individual-income-tax-r...
like in sports, the size of the talent pool matters, and with an unbearable cost for entry entrepreneurship almost s losing proposition unless if under the heels of some financing partner whims, as it's the only realistic option to sustain the bottom line costs from handling vatmoss, letters of taxations and the other billion historical bureaucratic commitments