It doesn't make sense because that's not how it works. Raise tax is a meme and not actually thought about that deeply to begin with. The general idea is just that jobs with utility should do less raw DPS than jobs without it, otherwise there's no justification for bringing selfish jobs over utility jobs. That's reasonable and I don't think anyone disagrees with it. The problem is that the current imbalance goes well beyond what is reasonable and furthermore two of the strongest threee DPS jobs actually do provide utility as well (DRG and MNK)