The income that a creator earns is so minuscule. Being self-employed, creators unfortunately don't have pensions, benefits, or even the ability to participate in EI, even if they pay through another job.
They have a very unbalanced schedule to start with. Then, when it comes to copyright income, they don't have adequate deductions to apply against it so they end up with peaks and valleys in their income. Also, their income is received in a fluctuating manner. The author of a book may take three years to write a book. That author will put in three years' work, will get an advance in the fourth year, and then will be taxed in that fourth year as if he or she had generated all of that income in one year.
By implementing a copyright income deduction program, you would be able to somewhat chop off the top--