business can get tax privileges, if it is involved in charity. however, individuals do not, right? not along the lines of a society where individuals matter.
may be then both business and individuals have to get some tax privileges, in case they are involved in creation of free software, let’s say if a company produces free software, or may be individual contributed to free software somehow, be that by code, or donation,they also could gain benefits. i know this is really hard to measure, and i have no idea how to.