Why is that no deduction are allowed of compensation earners?

Compensation earners, such as employees, typically do not receive tax deductions for their wages because their income is already subject to withholding and taxation at the source. This approach simplifies the tax process and ensures that tax revenue is collected consistently. Additionally, allowing deductions for employee compensation could complicate tax calculations and lead to potential abuses or inequities in the tax system. Instead, tax benefits are usually directed toward business expenses or self-employed individuals who incur costs to generate income.