I for one an in favor of the proposed tax plan for one reason. It helps ME for a change.  My small business is a corporation. We get to pay 35% tax on our profits, then, I get to pay taxes on that money again when it is distributed to me as personal income. So I pay taxes twice on the same money. Under this plan, at least the first 35% rip-off is reduced. I really wish that I could be part of the idle rich. This author wrongly assumes that all corporation owners are.  But I am not, and I have no problem with them getting a break as long as I get the same break.