Why do we prefer taxes to performance standards?

Taxes are generally more stable than performance standards, since they are fixed amounts that remain consistent regardless of changes in the company's performance. Performance standards, on the other hand, may vary as a company's financial performance fluctuates. Taxes are also easier for taxpayers to predict and plan for, whereas performance standards may be unpredictable and difficult to manage. Additionally, taxes are typically less complicated to comply with than performance standards, which may require companies to meet intricate requirements to remain in compliance.