Update of Dental Office Costs

In the current issue of Dental Economics there was an article on Dentist's overhead or what it costs to run a dental practice.

When I started as a dentist almost 40 years ago, dental overhead was 50%. You, the patient were charged a dollar and 50 cents went to the dentist MINUS 25 cents for the unofficial partner called GOVERNMENT (taxes)

The article on overhead  states that it now costs 74% to operate a dental office. The math: The dentist gets 26 cents of every dollar that you pay in fees minus 50% taxes (Federal, State, Saratoga, Social Security, Medicare and NY State Sales tax for everything except groceries.) That means that my personal income has fallen to 13 cent for every dollar that I produce.

Can you understand why dentists want to do so many crowns? More math:

Cost of a crown in my office: ~$1600 with 74% overhead is (1600-1184= $416 minus taxes= $208
Cost of average direct resin bonded filling in my office ~$380 with 74% overhead (380-281=$99 minus taxes =$50

Do you understand why I will not participate with insurance companies or lower my fees?