"Any investment a doctor makes in their practice including the new bmw is fully tax deductible from revenue which reduces income."
Seriously?  

This is the sort of silly hyperbole MD's have to deal with. Yes, some do own nice cars, but many do not, and no one deducts a beemer as a business expense.  That would be asking for an audit.  MD's deduct luxuries like rent, staff salaries (that lone receptionist who gives you an appointment if you can get through, that nurse who checks your BP),  office equipment (those stirrups!) and supplies (the very swabs that go... well...), the computers that hold your medical records, the pricey electronic medical record software doctors are required to use and specialty diagnostic equipment like x-ray, ultrasound and ECG machines.  Diagnostic equipment in x-ray starts at six figures and goes up.  No sensible person would pay such expenses out of take home pay after 53% tax.  (Not even a left leaning snowflake like me!)