It is clear your a lawyer of some kind. I am not trying to demean your profession or others who practice law. I was using role reversal to make a point. I should have used "legislator" instead. So, I apologize for that.

The decision-makers are mostly comprised of people with a background in law. Why is it fair to pass a law for taxing software development but not taxing the act of practicing law?

I just think it is unfair for legislators to protect their professional occupation at the expense of others. There clearly needs to be more diversity among people who hold public office.

As for unproductive engineers - sure, there are plenty. The same applies to all other professions. However, it is hard to argue against the progress made by STEM fields over the last few centuries.