Joe has to buy a box that costs 10 dollars a year
at the end of the year the box is worn out and he has to buy another box also costing ten bucks (and presumably whatever inflation has occurred)
when Joe buys the box the government makes 1 dollar tax on it
next year the government knows they will get another 1 dollar in tax from Joe when he buys another box
in ten years the government will have made ten dollars – the same money as an entire box !!
one day Joe decides he doesn’t want to buy another box and tries to fix it or make it more durable but discovers that not only does any box last more than a year but the government penalises him through tax for trying to make the box last more than a year.
as it turns out Joe has to buy more than one box a year hundreds of them, all with short expiry dates everything he owns won’t last even the house he lives in which means if he cant buy another box he has to try and maintain it till he can buy another box to live in.
as long as few or none of the boxes Joe buys last very long it means the government can collect taxes and they make sure that none of the boxes last very long or they cant collect very much tax.