Sadly to hear that, Covid hit us hard, I hope that all goes for the best for You

But back to topic.
I wasn't aware that so many countries doesn't have agreements with USA about avoiding double taxation, in this situation it really could be better to publish there using someone help (from country having lower tax), as Steam gives such option as I understand, your account would have restricted access to that particular project, and would be able to see all Steamworks/financial info. Still for such small games best idea would be to bundle them into 3-in-1 pack or something, fast, small pixel arcade games pack or whatever. If they would have such fancy 3D effect like SnooPI was talking about, they would have much higher chance to earn something.
Checked that zx game project, looks nice, and well documented in that forum thread, you nicely describe every step of working on it. btw. thanks for mentioning that MPAGD tool, I know someone that will be interested in it
