In some cases (e.g. a building or expensive equipment purchase, probably yes, property taxes in most jurisdictions, at least in the US).
The depreciation is deducted from income for income taxes over time, rather than all at time of purchase as an opex expense is. This implies a higher income tax bill 'now', with a smaller deduction smeared over time.
> This implies a higher income tax bill 'now', with a smaller deduction smeared over time.
I would not characterize a lower deduction for a business expense as taxing something. I would have assumed it meant a buyer has to pay an additional tax as a result of purchasing something.
