Another tax individual IPS return question question

brain_wash_your

If you include taxes in your spending inflows and outflows, why do you need to adjust the return for taxes separately after adding inflation?

For example, for the 2nd Schweser practice exam vol 1 Q1 it asks for the Smith's required return next year and the answer key shows it as the "required after tax nominal return" and does not divide by (1-t).

On the same exam Q6 asks for the "required after tax nominal rate of return" and does gross up as the last step and does divide by (1-t), despite the fact that the spending is after tax.