Kevin,

I take issue with many of things you wrote but I'll just comment on the worst of the lot. When you say "businesses should be businesses and pensions should be pensions" what gives you or the government the right to determine how a business owner should manage their affairs? How do you differentiate cash to be invested in case of lean times vs assets left in the business once the business closes? These proposals make it impossible for the former so even if you think the latter is bad (I don't) don't you think that would be very destructive to business for the sake of a subjective interpretation of fairness?

What really angers me is deliberate misleading statements like these: "...with the use of tax-planning techniques so heavily concentrated among high earner...". So where would you expect legal tax minimization strategies to be concentrated? Amongst minimum wage workers, welfare recipients, full time students? That doesn't make us tax cheats.