The authors also find that the basic conclusions are unchanged if two preferences for saving and investment the tax exclusion for municipal bond interest and the exclusion of inside-buildup on life insurance vehicles are added to the list of base broadening provisions that might be used to pay for individual income tax rate cuts.

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NAM's Jay Timmons says that nearly 70% of all manufacturers already pay an individual tax rate and reinvest their income into their businesses.

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The 400 richest also reported a record share of all income from passthroughs that is Subchapter S corporations and partnerships which pay no income tax but pass through all their income, losses and credits directly to the tax returns of their individual owners.

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