Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare this a read-only, idempotent, non-destructive, closed-world computation, so safety is fully covered. The description adds 'Returns tax due and effective rate', but that is largely redundant given an output schema exists, and it omits any caveats about regional rate assumptions.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.