I actually believe that it should be easier for all businesses to retain earnings for future investment. I also suggested what I believe is a better way to achieve that result. However, I believe that all monies received by individuals as income should be taxed, without regard to how that money was earned. That means that the minute the money comes out of the business it should be taxed at the same rate as salaries and wages -- no exemptions and no preferences. There is no evidence whatsoever to suggest that consumption by the wealthy adds more benefit to the economy than consumption by the non-wealthy. Get rid of payroll taxes as a source of financing for social security, medicare and unemployment. Get businesses out of the business of financing health care insurance. Don't tax business profits unless those profits are distributed to individuals in whatever form. Do those things and America's competitive position in the global economy will improve dramatically, there will be fewer incentives to relocate jobs to other countries, and business investment will sky rocket, creating more jobs. What's the downside? Personal income tax rates will go up significantly, offset to an unknown extent by increases in personal income.