the base, closing a lot of loopholes. and because of that, we can start to get a feel for some of the winners and losers sector by sector here starting with the winners. the administration putting out a set of numbers just today showing who would benefit under this sector by sector. again, the construction industry now pays a 31% effective rate. they would benefit. wholesale and retail trade at 31% effective rate today, they would benefit by going down to 28%. and services at 29%, they would benefit. but, of course, for every winner there are going to be some losers here. we have some of those as well. sector by sector, utilities at 14%. they would see a bump up. mining at 18% would see a bump up. leasing and transportation and warehousing would all see a bump up in their effective rates. tyler. >> eamon, thank you very much. is president obama's plan good or bad for business anded economy? joining me now seth and chris edwards, director of tax policy studies at the kato institute.