, they are stated, but when you figure in deductions and figure in freebies that corporations are giveni. david: i agree with you on one thing, the deductions that corporations and republicans and other tax cutters want to do is eliminate those and flat rate for corporate. and eliminate the deductions. >> the reality check in this conversation, tax hikes have demolished small businesses over the last ten years notably under obamacare. and next small business creation is upsidedown and we've never seen that in this country. the little guy, small guy they don't have a seat at the table. and we have to think of them, the net job creators in this country. david: one thing that paul ryan mentioned when he talked about tax cuts this week, he said most of the people that have businesses in the united states are not incorporated. they pay their eight out of ten businesses pay their taxes as individuals and therefore, the high individual rates are what kill them. that's why they want to bring down both corporate and individual rates. >> congressman ryan is right mack has it dead on. the small bus