A tax system that does not induce business reinvestment to expand the labor force creating cash flow and a larger taxable base thereby lessening available public investment dollars in municipal, state or Federal Government infrastructure.As higher taxable income earners are able to keep more of their money in their banks or offshore and not reinvesting in their own nation which would expand cash flow and the taxable base, less money is available for municipalities, states and the Federal Government to fill potholes, repair schools and hospitals, fund environmental clean-up , hire more teachers and nurses, improve our electric grid and other infrastructure.