This is in Sweden where we're taxed about 50% (I make 50% of what my employer pays for me), this might make us give away iPhones to employees like it's nothing.

Think of this: Employment tax, 30%, income tax 30%, value added tax for goods, 25%.

My employer doesn't have to pay either of these, but if I were to buy an iPhone I'd have to pay all of it. I imagine this affects how generous our employers are giving us "tax free perks".

I had to argue the case with my boss(CEO) to get a cheaper phone since I break them quite often and felt shameful bringing the bills in for repairs.

Now that I'm changing jobs my new employer asked "what gear do you want", I could get essentially whatever I wanted. Seems like a kitted System76 laptop and a Fairphone 4, is what I'll stick with.

TL;DR: Tax affects who gets what in what way.