According to the NSBA, 83% of small businesses pay taxes on the owner's personal income tax level.

WSJ: Small-Business Groups React to Tax Plan

Schrder is also reducing taxes on profits and cutting the top personal income tax rate by 15%.

FORBES: Fact and Comment

In addition, the increased savings and investment through the personal accounts generates increased revenues from the corporate income tax and other taxes on corporate income.

FORBES: A Personal Account Option For Social Security