Straw man
The deductions available to both large and small business are probably higher in the USA than anywhere else in the world. Everything form pain-and-suffering damages in tort cases to the paint on the door of the employee break-room can be written off (you want to see write offs? get involved in residential investment real estate. I feel positively guilty around tax time, despite me following the law meticulously!). The Tax disparity between the rest of the developed world and the US is striking once you consider the number of writeoffs available to the US taxpayer, especially the wealthy.
Yeti