Thank you, Mr. Kelly. Yes, I was trying to go down that avenue.
A simple, blunt response to the statement that entrepreneurial risk and employment risk, for example, are equal is that's just nonsense. I always challenge people who say that to put their money where their mouth is. If they think it's equal, then go and start a business, go and buy a building, because it's pretty damned risky.
I experienced it myself. All of my clients who are entrepreneurs—we have many of them—experience the ups and downs, and there are a lot of downs. The short answer is that the tax system, in my view, has done a nice job historically of acknowledging that risk and encouraging entrepreneurs to take that risk.