The tax burden on small companies and middle class individuals is high because of companies and individuals who don't pay their share. Large corporations get handouts from government as a payback for donations they make to politicians.  The rich  can avoid paying their share because the IRS doesn't have the resources to do long, drawn out audits and long, drawn out court cases.  Yet, it is these same people and corporations who get the largest benefits from our tax dollars in the way of police protection, roads, and other types of infrastructure. Our tax dollars pay for most drug development, we financed Tesla's launch, and we practically give away oil leases on public lands to multi-national oil companies.  We need more IRS workers so that we can collect the taxes that these people and corporations should be paying. Then maybe we can lower taxes on the middle class or invest in a lower cost for higher education so that America can remain a world leader.