Although it is easy to think lowering the current corporate tax on 35% would be a good plan, in theory this should further stimulate the economy and perhaps cause increased expansion in job growth, but corporations are not completely embracing this idea. The problem is many businesses are not corporations in the traditional sense, small and mid sized businesses tend to be sole proprietors and LLC based business and are not included in these tax breaks. These small business owners would not have the same advantages to grow as the large corporations would have. The reason why they would not have the same tax advantage is because they do not file income tax as a corporation, instead business income and expense is claimed as part of the owners personal income tax. Unfair? What do you think?