If you start a company and then pay yourself part of the earnings, there is a risk too that the company goes bankrupt. If you specialize in an industry and get

If you start a company and then pay yourself part of the earnings, there is a risk too that the company goes bankrupt. If you specialize in an industry and get a paid job, there is a risk too that you dont find a job or get laid off. I dont see how the risk of capital investments is any different to other kinds of investment that would justfy it to be taxed differently. A better explanation would be the higher capitalization of the groups lobbying for a lower tax for that income group.