What would happen with a corporate tax rate and individual income tax rate that fluctuated with the market cycle? When GDP slows substantially perhaps the government could appropriately drop capital gains, income tax, and corporate taxes. So right now we might be looking at 10, 20, and 20 respectively, or something intelligent along those lines. Obviously, government income per payer would drop, but it seems that growing the tax base or keeping it big is usually more profitable than taxing it a lot.