I'm happy to think about some specific examples. Here's a good one.
If you're in our country earning $230,000, and you are a professional, your tax rate would be about 36% if you're not sprinkling income to your family members. If, on the other hand, you're incorporated as a professional and you sprinkle income to a couple of adult children and your spouse, you'll end up with a 20.5% tax rate.
Let's think about what that means. That means for the person at the 20.5% tax rate, they'll take home at the end of year about $180,000 or more. The other person who's not sprinkling income to members of their family who aren't doing anything in the business will instead have about $150,000. These are inequities in our system that we know don't make sense.