[AVGWarhawk]

If a business owner with so much at risk has so much more to lose than a low wage earner, shouldn't they have a greater interest in keeping it safe and protected? Something that the government does through laws and defense?

Yes. This is why he pays taxes. His tax does not stop when his business opens. He has to follow up on the rules and regulations established by the government for the workplace. This is done out of his own pocket. If he fails to post the "free" work place signage provided by the Labor Department/OSHA he is fined or shut down. These things do not happen on their own nor is it free. Machines need to be inspected for safety and all safety devices are in place. If not, he is fined or shut down. Joe, the low wage earner, he worries about Joe. End of story. The business man has to worry about all under the factory roof. Let's throw in he has to pay more tax as well. If I was the businessman I would throw in the towel, hand up my spurs and sell the business. Who needs the headache with the added dose of acid stomach from forking over yet more money because, well, he used a road to build his business.

also, the business owner would NOT be providing a work environment as safe as what we have now were it not for government intervening and enacting laws to stop reprehensible behaviours.
Read "The Jungle" if you haven't.
Businesses have proved over and over and over that their only concern is profit, not humanity.
And, since they are profiting from humanity, they do indeed deserve to pay a higher tax rate.

It does not belay the fact the business owner has to abide by the rules established over decades. He has to provide a safe working environment or be fined/shutdown. I have read "The Jungle" and it has very little bearing on this subject. You naturally assume all business men find a means to an end to make the work environment unsafe for profit. You can not assume. Humanity is profiting from the business. Goods are manufactured. You benefit. Perhaps you should pay more working with your logic. No one deserves to pay more. Sorry Joe the beer drinker did not aspire to greater aspirations in life and is satisfied with drinking beer, belching and having no other responsibility other then showing up to work. I think he should pay nothing in taxes for is lack of doing "nothing much".