This assumes that you need to take out a constant amount of after-tax profit, which may be the case for some types of small business. However, it would be possible, and perhaps more appropriate, to introduce some form of tax credit to deal with that; this would be far, far cheaper.

It’s hard to overemphasise how expensive the proposed plans are. You’re looking at adding over a trillion to the deficit. Bush’s tax cuts are estimated to have cost about 1.5 trillion... for his entire term (plus a trillion or so make in Obama’s term when he was forced to extend most of them).

If you're growing your company based on cash-flow you're slowly strangling your company to death.

If it's profitable, leverage it. You don't have to go nuts and borrow millions, but if you can generate a better return on debt than the interest rate, which shouldn't be too hard given today's interest rates, you can build your business faster.

If you're aggressively expanding your company you'll be channelling any profits back into it, so you're going to barely break-even from a tax perspective and your tax payments will be negligible.

If you're doing this and not seeing the right tax benefits already, get a better accountant.