Good thought & intentions however any rules put in place that can lower a firm's tax will be abused. If I'm the CEO under a regime where ratio of top to bottom

Good thought & intentions however any rules put in place that can lower a firm's tax will be abused. If I'm the CEO under a regime where ratio of top to bottom earners determines tax for my firm, I take a $1 salary, and then get paid massively in options or some other income-but-not-really-income method. That's just off the top of my head, I'm sure there are other ways to skirt these sorts of rules.