Yes, adjusted value is ■■■■■■. Literally been the same for 8 years.
I made a post Huge discrepancies in industry tax application to explain the issue, the effect, and how to fix it.
CCP knows it is bad, even though fixing it would have the same effect as the increase in tax they just did, with the added benefits of fixing a bug, being more fair, and not being an arbitrary increase in the taxes.
And yes, the idea was to make people who choose to not gather on the same place get a benefit. This bug ruins completely this benefit.