As a former tax accountant, yes, that is a very simplistic view. However it stands. Person A buys ingredients, buys a building and equipment. She advertises her product. Person B agrees to buy the finished product for a fixed cost. Everyone loves her product. In fact everyone buys her product and she becomes a large corporation. She hires lots of people who makes the products and everyone voluntarily spend money on it.

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Meanwhile jealous people see the success of the doughnut maker and think, "We want some of that money. Let's force her through taxes to give us some of it." The Doughnut maker now has to raises money so that everyone gets free tampons. However it isn't free, the person who earned the money now must pay for it.

Taxes past a certain level are theft. What economic justice is there from taking money from those who earned it to those who didn't?