Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
With no annotations, the description carries the burden of transparency. It discloses that the tool calculates tax and returns a structured object. While it doesn't mention side effects or edge cases, for a read-only calculation tool this is sufficient. The output fields are enumerated, providing good transparency.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.