As the owner of two small businesses, one a C-Corp and the other an LLC, I so concur with the author’s conclusions, and suggestions for solutions.
A plan like this would put this economy back running on eight cylinders, instead of the three-sometimes-four chambers our economic engine has been powered by-for some time now.
Indeed, I am in the middle of a Venture Guidance Appraisal at this moment and these are some of the issues that need to be dealt with.
A lot of 'capital gains' would prove to be illusory if the purchase price was updated by even the government published CPI over the years from purchase to sale, much less the numbers calculated by shadowstats.com.