As in real-world economic situations, the most critical bottleneck is resource allocation (scarcity). How to distribute a limited pool of points across many skills while maximizing the profit per hour?
Because the cost of leveling up a skill increases with every level, we must look at marginal efficiency:
Total PP/hr = Production * ((Entrepreneurship + Energy)/10) + Sum of automation levels * 24Since companies provide a flat bonus while other economic skills are scaling multipliers, early skill point allocation is heavily skewed toward company slots; this is why most war mode build players only keep points in factories and none in other skills.
Energy and Entrepreneurship feed into the exact same pool before being multiplied by your Production stat. Because their relationship is linear, we can compare their base growth directly:
Every level of Energy adds +10 to the base stat.
Every level of Entrepreneurship adds +5 to the base stat.
Because they cost the exact same amount of SP to level up, Energy is mathematically twice as effective as Entrepreneurship. Entrepreneurship should be kept at a bare minimum, only upgraded when its SP cost becomes less than half the cost of your next Energy level.
Since Energy and production scale off of one another (energy is the main driver, production is the multiplier), they follow a balanced optimization:

Every company you own provides a flat +24 PP/hour per automation level. To find whether to allocate points to factories limit or not, your new factory should generate more PP/hour/SP than the other eco skill points.
(24 * expected automation level)/(current company level - 1) > max(Energy_eff, Production_eff)The max(Energy_eff, Production_eff) is the optimal PP/hour/SP you get from the previous table.
Ingame, an income tax is applied when working, changing slightly the formula:
Total PP/hr = Production * ((Entrepreneurship + Energy * (1 - income tax))/10) + Sum of automation levels * 24Currently, the max income tax you could get is 12%. Lets take an average of 10% income tax (for easier calculations). 10% tax simply acts as a flat penalty to energy's growth rate, scaling the energy multiplier by 0.9.
Energy effectively adds +9 to the pool instead of +10.
Since 9 is still significantly greater than Entrepreneurship's +5, Energy remains the overwhelmingly dominant core skill (now x1.8 better instead of x2.0).
The only shift is that the tax causes the marginal efficiency of energy to drop slightly faster, meaning production and new company slots become mathematically optimal choices 1 or 2 character levels earlier than they would in a tax-free environment.
In short, the tax slows you down, but it does not change the optimal path forward. Focus on production, multiply it with energy, add entrepreneurship at half energy level, and only build companies when you can afford to automate them.
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Also credits to https://app.warera.io/user/696555265a395c0726611e14, this article is heavily inspired by the one he made: https://app.warera.io/article/698f5f62d4884c70b56d2bc9