The purpose of it being a tax deduction is because it is a productivity cost. By spending that money, you are producing (hopefully!) something useful for others.
Of course, there are loopholes, this model breaks down when you're talking about deducting a random boat you take clients out for fun. In this case we're talking about remote work.
Of course, there are loopholes, this model breaks down when you're talking about deducting a random boat you take clients out for fun. In this case we're talking about remote work.