If you want to work so hard that you can leave significant money for your employees, the government taxes that twice: once when it goes to the business, and once when it goes to the employees. Why are children different?
Well, not in the US. The money paid to employees is tax-deductible to the business, so it's only taxed once (the employee pays taxes on the money paid to them, but the business doesn't.)
I am failing to see where - salaries are write-offs, and sales tax, which doesn't necessarily apply to all situations, are a tax on the buyer, not the recipient...