This is perhaps the most obvious but least understood part of what you wrote. I mean that to agree with you, not to pick nits. As an entrepreneur, I started three businesses during my life, and at no point did my partners and I ask ourselves about the tax code. We were way too busy making money, or trying to, to worry about tax implications.

We wouldn’t owe taxes, after all, if we didn’t make money. And as you’re surely relentlessly aware, entrepreneurs end up losing money more often than they do making it.

Tax shelters and corporate welfare don’t help entrepreneurs make money. They just help them hoard it after they’ve already made it.