That will be punishing Mr. Whatley. Imagine the entire country as a product and businesses as customers. The product can only ask its customers a fair price for the value its offers. People will pay 700 dollars for an iPhone, but will they be ready to pay the same for a Nokia today. They won't. The tax rate works the same way, the country has to ask a price, for what it offers. Ask too much, no one wants to stay, ask too little, everyone wants to walk away with free money. Democrats want to create a welfare state for people, Republicans want a welfare state for corporations. The best is somewhere right in the middle.