It's not meant to imply that it's exactly the same thing as a tax. It's meant to suggest that e.g. Apple hardware is significantly higher margin than alternatives, an affordance allowed due to the reputation conveyed by the brand.
Like all analogies and metaphors, it does not imply equality, so showing how the two things are actually different isn't very interesting or constructive unless the statement being made hinges on wrongly comparing aspects that don't line up (doesn't seem to.)
> an affordance allowed due to the reputation conveyed by the brand
Calling it a tax implies there's no added value, which is entirely false. If their products are more expensive for a similarly capable device from another manufacturer (that's a big if), it's because Apple's products have a reputation for being higher quality. Many people will always be willing to pay a lot more for a little more quality, in the least.
I'm not even trying to argue that it's necessarily true, I'm just saying that arguing about semantics would simply be showing ignorance to what a brand tax is. One can argue if the prices are actually justified by some tangible value or not, it's neither here nor there.
That said, the evidence that Apple has difficult to justify prices is definitely present in their product line. Love it or hate it, it's extremely difficult to justify a $1,000 monitor stand; even if it's actually not a result of high margins, it's really hard to see how they can add so much value into the concept of a reticulating monitor stand that it would be worth such a price tag. Or perhaps the $700 caster kit for the Mac Pro (a price that hasn't changed: I looked!) They may be the nicest casters ever made, but if it's an option you happen to want, the price from Apple is $700. They don't offer a cheaper option, so that's what you get with Apple. You may want it anyways, because well, it's just so nice and you don't care. That's fine, but that's definitely what most people call the "Apple Tax".
It is extremely difficult in same sense as I'd find difficult to justify million dollar home / 100K car with custom finishes and pleasing interiors. Are they really need to for basic dwelling and transporting from point A->B? Nope. However any reasonable person would set me right pointing out that I am in market of 400K home and 30K car.
But when it comes to tech product people have this thought that pricing should be what they have calculated is correct. And any reasonable person would agree to it.
https://www.google.com/search?hl=en&q=brand%20tax
It's not meant to imply that it's exactly the same thing as a tax. It's meant to suggest that e.g. Apple hardware is significantly higher margin than alternatives, an affordance allowed due to the reputation conveyed by the brand.
Like all analogies and metaphors, it does not imply equality, so showing how the two things are actually different isn't very interesting or constructive unless the statement being made hinges on wrongly comparing aspects that don't line up (doesn't seem to.)