Are these really the people that should be required to work so much? Isn’t their job about handling life and death daily? Wouldn’t we want exactly these people to come fully rested to work every single day and be fully staffed?
I don’t know if there are jobs with similar stakes that are so carelessly staffed and disgustingly paid.
And yet people have calculated it in the past and do so regularly. It’s their job. We aren’t qualified or trained to do it but they are, so they do.
This is where the moral arguments come in and society either taxes corporations more than the productivity gain because people are more important than company profits, or denies service to the elderly because company profits are more important than people. It would be a twisted ideological view that the tax has to be precisely equal to the value given to the companies, regardless of outcome.