Friday's letters: Tax changes unfair to self-employed

To refer to the proposed tax changes as “closing loopholes” is misleading, as is the inference that all small business owners are attempting to circumvent taxes.
The majority of small business owners and professionals who incorporate do so to defer taxes, but tax deferral infers that taxes are paid when the income is used by the owner. 
A professional such as my wife did not incorporate or make a decent living wage until she completed her residency in her mid-30s. Where individu