All those categories have already taxes associated with them
Expenses -( VAT/GST etc)
R&D/salaries - income tax for employees
Divendent - income and other taxes
Acquisitions/investments - seller pays capital gain tax etc
Disincentizing savings to boost the economy is not only applicable for regular people it also applies for companies.
Low interest rates are really today applicable for us. Companies with billions of dollars are getting enough returns to keep cash rather than spend it.
That just forces companies to minimize their cash stockpiles through investment, inventory, dividends, etc. How does that make the tax system fairer?