@The Anchor, "Why" you ask? In a word, risk. Employees risk nothing financially and are supported by the social safety net that their tax dollars only partially pay for. Business owners risk financial ruin by investing their own resources in businesses which may or may not eventually turn a profit and have little recourse if their business generates losses. They also wind up paying for their employees' public benefits through payroll taxes but are not necessarily eligible for those same benefits.

Our capitalist system is based on business activity, even a losing business benefits the economy generally but without them there is no foundation for supporting the society we enjoy. The tax system needs to treat entrepreneurs fairly for the risks they take, otherwise they have no incentive to create businesses or employ anyone. Society benefits from the employment that a business offers, not the other way round.