For example, with a splitting factor of s=2s = 2s=2, then a couple where both partners earn the same income xxx will owe a joint tax of Tc′(2x)=2⋅Tc(x)T_c'(2x) = 2 \cdot T_c(x)Tc′(2x)=2⋅Tc(x), which means that this couple would pay exactly the same tax if they are married or not.
In general, more testing adds to the costs. And lab-based testing may not be fast or agile enough to support border control officers, fraud investigators or food producers in the field.
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The universal cover of the double doughnut is a hyperbolic space, where we only shrink the xy plane, but not the height