Tax benefits that were created to help small business thrive have been usurped by wealthy individuals, to increase their own wealth by reducing the size of their personal tax liability. This is not only unfair, but it increases the amount the rest of us must pay for Government Services.
There are many wealthy people who are no longer in business (in the way most of us would use the term), who continue to reduce the size of their tax bills though the use of holding companies (sometimes more than one) to utilize rules originally intended to benefit small business, as opposed to rich individual taxpayers.
And when the tax system is so blatantly unfair, it causes resentment amongst those who are unable to hire expensive accountants to find legal loopholes that will benefit them in the same way.
The obvious answer is to simplify the tax system, by raising the overall rate and removing all the potential loopholes, by eliminating as many of the complicated tax credits as possible.