claim: people in the top tax bracket, "these so-called wealthy, most of them are small-business owners."
author: stephen hayes
evidence_1: sep 29, 2017 ... tax experts said only a small minority of wealthy business owners stand to  benefit from the proposal. ... say is meant to simplify a byzantine code and  promote business investment, sole proprietors, partnerships and so-called s  corporations would see their top tax rate dropped from 39.6% to 25%.
evidence_2: nov 2, 2017 ... most small businesses are, in fact, small, and their owners don't make as much  as wealthy investors or face top tax rates. some 86 percent of taxpayers who now  have pass-through income already pay a top rate of 25 percent or less on such  income, so they wouldn't benefit from a new 25 percent ...
evidence_3: sep 28, 2017 ... i'm talking, of course, about lowering the tax rate on so-called "pass-through"  income to a maximum of 25 percent. most small businesses do not pay taxes  themselves, the way a large corporation does. instead the income flows directly  to the tax returns of the owners, who then pay tax determined by their ...
evidence_4: oct 30, 2017 ... thus, the estate tax is best characterized as a tax on very large inheritances by a  small group of wealthy heirs; repeal would amount to a massive windfall  averaging more than $3 million apiece for the top 0.2 percent, and more than $20  million for the wealthiest estates. as new york university school of ...
evidence_5: aug 24, 2017 ... but in reality, this tax cut would create a new loophole for some of america's  wealthiest business owners, including president donald trump. ... but 86 percent  of passthrough businesses fall in the 25 percent bracket or lower, which means  they would not benefit at all from cutting the top tax rate to 25 percent ...