[lotsofpulp]

> This implies a higher income tax bill 'now', with a smaller deduction smeared over time.

I would not characterize a lower deduction for a business expense as taxing something. I would have assumed it meant a buyer has to pay an additional tax as a result of purchasing something.

[count]

A business pays no tax on an OpEx. The specific tax on a CapEx depends on the jurisdiction.