If I am a small business owner who actually has enough cash flow to take a 250,000+ salary (meaning I am part of a teeny-tiny minority of business owners), then I can easily avoid paying additional taxes by investing in my business rather than sucking out the cash for my salary. Truth is, the vast majority of small business owners don't pay themselves huge salaries. They take modest salaries and pour profits back into the business. They buy new tools or equipment. They hire more salespeople. They expand their facilities. There are a thousand things they choose to do that grow their businesses, help the economy, and reduce their tax bills. People who ignore that reality are people who have no clue about how most small businesses operate.