Taxing questions

If most of our jobs come from small businesses, and the problem with taxing the rich is that most small businesses are taxed in the same grouping (leaving aside whether a business that is reporting an income for an individual in the millions is efficiently creating jobs), perhaps there is a simple solution.  Let's correct the tax code so that it distinguishes between the following: an individual making millions of dollars; an individual who, say has written a book or done something else independently, and is earning millions of dollars, but is not an employee; and finally, individuals who actually are running a small business, employing a few dozens or scores of people, and truly creating jobs.
Then we can discuss whether a reasonable tax rate on each group could help the economy, and perhaps create some more jobs.  And cut the deficit.

Yours, thinking that this is just one way things are really messed up,
N.