Now you mention it, the other thing we are being forced to do is categorise our work (e.g. commits/PRs) as Cap/Op. And then once a year a bunch of us are randomly selected by one of the big four auditing companies to talk about why that piece of work was Cap/Op.

What could make sense if the OP was talking about a less than 30% difference.

What country is it that applies a 400% income tax to companies?

(Well, seriously, it makes sense in a larger than 80% tax rate. Not that impossibly high, but I doubt any country ever had it.)