Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
With no annotations provided, the description carries the full burden of behavioral disclosure. It clarifies that the tool calculates and returns a structured object including federal and estimated cantonal tax, implying a read-only, no-side-effect operation. This is sufficient for a calculator.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.