Tax Cuts in a progressive (Income, business, estate and excise) tax system give the largest benefits to the most affluent.

FORBES: Think Social Security's Trust Fund Is A Scam? Medicare Has One Too.

We could fix this very fundamental problem of our income tax system without raising rates or affecting a single small business owner, and we might raise a few hundred billion dollars along the way.

FORBES: Guest Post: Mark to Market Taxation

Formula apportionment would allow tax bureaucrats to concoct a system for arbitrarily changing the existing distribution of business income, with a clear goal of forcing companies to over-state their taxable income in high-tax nations.

FORBES: New OECD Report Calls For Crippling New Corporate Tax Rules