Site E is barely viable. Site F is excluded from economic use. There is little difference in their effect. Whether taxes are applied as a proportion of wages or of the net added value, the greater the tax, the less viable are the marginal sites. Other taxes - Council Tax, Uniform Business Rate and Corporation Tax.
Production often proceeds even when there are no profits and therefore no tax.
However, it does discourage efficiency and innovation that would produce higher profits. Corporation Tax is levied at 33 percent of net profits, but is easily manipulated by accountants to effect tax avoidance. If business profits were to average 10 percent for the country, the proportion of value added extracted would still only be 3.3 percent. It is now based on property values in broad bands and has lost any relation to rental value. It, too, amounts only to about 2 percent of net added value for the country.