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Well, some will go on corporation tax, some on business rates, some on rent of the land the storage is on (which itself has to pay corporation tax, I suppose).
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Yes. Competitive forces would push the cost toward the most expensive input which is likely people. That would be somewhat muted if the supplier was sole source but even then outright purchases would put downward pressure on the rental price.
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Given that you’re forced to rent the cap and gown, I think it’s safe to say that competitive forces are entirely absent in this scenario.
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What competitive forces? It's not like people have a choice in choosing whether they want a particular cap or gown and the people who contract the rental agreement (i.e. the university admin) are not the ones bearing the cost.
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