Wente's framing of this argument is the narrative being pushed by the opposition to these changes, i.e. the people who would be impacted. I feel no pity for these people, they used accountants and lawyers to finagle their way through the tax code. Aggressive tax avoidance is legal, but it unethical.  The current rules are unfair. There is zero justification why a salaried employee pays more taxes than an incorporated person when they make the same gross income after deducting expenses. If you are against an effective increase in taxes, then argue that the overall rates should be lowered so that everyone in the economy can take advantage and not a select few. It should also be noted that we have to put up with this whining from those that can afford professional whiners, I mean lobbyists.