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The Estimated Energy Requirement (EER) is not generous because:
Consumption Tax
A consumption tax is a tax on the purchase of goods or services, levied at the point of sale, aimed at reducing consumption and raising revenues for governments.
Incentive
A factor, either monetary or non-monetary, that motivates individuals or entities to behave in a certain way.
Tax Evasion
The illegal practice of not paying taxes by individuals or businesses through various means, including underreporting income or inflating deductions.
Tax Avoidance
Tax avoidance involves legally planning one's financial affairs to minimize tax liability within the confines of the law.
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