How many small businesses are there where their owners are filing this year in the top bracket? 90% of small businesses in general don't have the sales volume to dictate that kind of profitability in general not just those like S corps. And S-corps with single owners.<quoted text>
Small businesses taxed as personal income are often paying a higher rate than the corporate tax rate.
Government Motors, owned by the UAW, received special favors from Obama that will allow this scam to escape taxation for the foreseeable future.
2013 is the first year since the Bush Tax cuts that the top bracket exceeds the Corporate Rate.