Earlier quoted context omitted.
Well you can claim that the core is the programming language, in which we write those tax rules, but that's not a very useful distinction IMHO (for how to write programs in the language).
That's only the case where a usable generic core already exists. A great example where it didn't exist is python's "requests" library: https://requests.readthedocs.io/en/latest/ The example on the homepage is the "specific shell" - simple and easy to use, and by far the most common usage, but if you scroll down the table of contents on the API page ( https://requests.readthedocs.io/en/latest/api/ ) you'll see section…
* opinions vary